 | Law reports, digests, etc - 1921 - 956 pages
...6336 1/2H provides: "The executor shall pay the tax to the collector or deputy collector. • • * The collector shall grant to the person paying the...shall be sufficient evidence of such payment, and ahull entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1917 - 908 pages
...rate of ten per centum per annum, and the amount of such excess shall be a lien upon the entire press estate, except such part thereof as may have been...receipts, either of which shall be sufficient evidence of sneh payment, and shall entitle the executor to be credited and allowed the amount thereof by any court... | |
 | United States - 1919 - 460 pages
...or money's worth. The collector shall grant to the person paying the tax duplicate receipts, cither of which shall be sufficient evidence of such payment...credited and allowed the amount thereof by any court ha ring jurisdiction to audit or nettle his accounts. Sec. 408. That if the tax herein imposed t* not... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...re- receipts, either of which shall be sufficient evidence of such payment, ceipts given an<* sna11 entitle the executor to be credited and allowed the...having jurisdiction to audit or settle his accounts. Collector to proceed to collect tax 180 days after it is due. Tax and expenses first paid from proceeds... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 430 pages
...date of death. No discount will be allowed for payment in advance of the due date. The collector will grant to the person paying the tax duplicate receipts, either of which will be sufficient evidence of such payment, and entitle the executor to be credited with the amount... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...such excess part of the tax, interest shall be added thereto at the rate of ten per centum per annum, - , I'.'-^it.v fjr r> • ' * • ,1 TT '., j cti...jurisdiction of the United States any port' manufa United States bonds bearing interest at a higher rate than 4 per cent to be accepted at par aiid iiccrued... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...bona fide purchaser for a fair consideration in money or money's worth. Receipts. rpj^ gQjjggjQj. shau grant to the person paying the tax duplicate receipts,...payment, and shall entitle the executor to be credited ana allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. Kwelpt... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...consideration in money or money's worth. The collector shall grant to the person paying the tax Receipts, duplicate receipts, either of which shall be sufficient...having jurisdiction to audit or settle his accounts. Receipt of Liberty bonds and Victory notes in payment of tax. (T. Ds. 2905, 2904, 2898, 2878, 2802,... | |
 | United States - Law - 1922 - 756 pages
...such additional tax and interest shall, until paid, be and remain a lien upon the entire gross estate. The collector shall grant to the person paying the...having jurisdiction to audit or settle his accounts. If the executor files a complete return and makes written application to the Commissioner for determination... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...at the rate of 10 per centum per annum from the expiration of such thirty days' period until paid, and the amount of such excess shall be a lien upon...having jurisdiction to audit or settle his accounts. 98 Act of 1918. •, as soon as possible and in any ; within one year after receipt of application,... | |
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... tax) duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. 
