Actions (continued): [Numbers refer to bottom paging.] recovery of tax paid (continued): Advice, reasonable cause for failure to file limitation..88, 97, 434, 557, 560, 600, 4071 Affiliated corporations: nature of..4513 objections on appeal..1319 paid after expiration of limitation stat- ute..1976, 3195 paid under threat of distraint..529 part of claim previously abandoned. .1023 partnership composed of corporations payment to deputy collector..4179 payment under duress..3351 payment, when involuntary..2861 payments under mistake of fact.:2188 protest, formal, 2468 protest, necessity. .88, 192, 274, 1660, . protest, when not necessary..2913, 3001 second assessment, appeal..2365 separate appeal to Commissioner on each special taxes..4179, 4191 stamp tax on bond..1433 stamps, jurisdiction of courts..2913 stamps, purchased without protest..2787 state court..3351, 4554 state courts, effect of federal statute state law unconstitutional..2861 statute of limitation (See also "Statute of . statutory provisions, effective date..2264 time for filing refund claim..1424, 1633 Tucker Act..278, 3359 verbal protest..2101, 2404 voluntary payment under mistake of law who entitled to maintain..1755 I writ of error to Supreme court..3189 . written application as appeal..2747 to set aside sale by collector..965 unlawful seizure by collector, necessity of taxes..3782 Administration expenses, estate tax. .4865 Admissions tax: boxing exhibitions..3576 embezzlement..3576 over additional: after five-year period, action to restrain authority of collector to make..2040 . condition precedent to action to collect tax ..3, 732, 1541, 2143, 2391, 3401 . duties of collector regarding..2271, 2280 expired, suit to restrain collection..3763 made before passing of retroactive tax.. special excess-profits tax..3634 what constitutes..3323, 4577 without return..787 [Numbers refer to bottom paging.] Assessment list, evidence in action by U. S... [ Bankruptcy (continued): 2422, 4121 debts to U. S...3733 federal taxes..1162, 1964, 3615 federal taxes over state taxes..3782 federal taxes over wage claims..1970 state and federal taxes..1650 action to recover tax, effect of claim for re- fund by, executor..3001 income from trust fund, date from which payable..3274 taxability..3743 Isuit to recover taxes..146 tax on, deductibility in computing federal estate tax..3110 unascertained, income accumulated for Bequests: charitable, estate tax..1557, 3584 . income, taxability..1528, 3743 to executors, taxability..1511, 1749, 3673 amortization of premiums, deductibility by. |