American Federal Tax Reports, Volume 4Prentice-Hall, 1925 - Taxation |
From inside the book
Results 1-5 of 100
Page 3549
... DEMAND - LIEN - TIME IT ATTACHES - PROPERTY IT AT- TACHES . - The lien of the income tax ( Act July 13 , 1866 , 14 St. at Large , 107 ; Rev. St. ยง 3186 ) relates back , upon demand , to the time when the tax was due , but only attaches ...
... DEMAND - LIEN - TIME IT ATTACHES - PROPERTY IT AT- TACHES . - The lien of the income tax ( Act July 13 , 1866 , 14 St. at Large , 107 ; Rev. St. ยง 3186 ) relates back , upon demand , to the time when the tax was due , but only attaches ...
Page 3550
... demand is averred to have beem made , and so is subject to the title of the mortgagees and purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe the statute under which the lien is ...
... demand is averred to have beem made , and so is subject to the title of the mortgagees and purchaser repre- sented by the defendants . " In considering the demurrer we are called upon to construe the statute under which the lien is ...
Page 3551
... demand , and the precise point now under discussion did not arise ; but I think I am within the spirit of that opinion when I say that the statute should not be construed as sub- jecting property which has been conveyed to innocent pur ...
... demand , and the precise point now under discussion did not arise ; but I think I am within the spirit of that opinion when I say that the statute should not be construed as sub- jecting property which has been conveyed to innocent pur ...
Page 3552
... demand , the amount shall be a lien in favor of the United States from the time it was due until paid , upon all ... demand is made , and may be phrased thus : " All property , etc. , belonging to such person at the time such demand is ...
... demand , the amount shall be a lien in favor of the United States from the time it was due until paid , upon all ... demand is made , and may be phrased thus : " All property , etc. , belonging to such person at the time such demand is ...
Page 3554
... demand , which is the foundation of the lien . The supreme court has decided in two cases that the obligation to pay the tax does not depend on an assess- ment made by an officer , but that , the facts being established on which the tax ...
... demand , which is the foundation of the lien . The supreme court has decided in two cases that the obligation to pay the tax does not depend on an assess- ment made by an officer , but that , the facts being established on which the tax ...
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Common terms and phrases
action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City