 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 936 pages
...for collection, and the provisions prohibiting claims and suits for refunds) : (1) Transferees. — The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, iu respect of the tax (including interest, additional amounts, anil additions to the... | |
 | United States - Finance - 1928 - 268 pages
...shall be abated." SEC. 604. SUITS TO RESTRAIN ENFORCEMENT OF LIABILITY OF TRANSFEREE OR FIDUCIARY. No suit shall be maintained in any court for the purpose...law or in equity, of a transferee of property of a taxpayer in respect of any income, war-profits, excess-profits, or estate tax, or (2) the amount of... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1562 pages
...Specific provisions for the assessment and collection (including the right of appeal to this Board) of the liability at law or in equity of a transferee of property of a taxpayer in respect to the income and profits taxes imposed upon the taxpayer, are contained in section... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect of the tax (Including interest, additional amounts, and additions to... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the tax provided... | |
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The liability, at law or in equity, of a transferee of property of a taxpayer... 
