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" Such transfers, assignments, and powers of attorney, must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer ;... "
Inquiry Into Operations of the United States Air Services - Page 3159
by United States. Congress. House. Select Committee of Inquiry into Operations of the United States Air Services - 1925
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer ; and it must appear by...of attorney to the person acknowledging the same. The Commissioner has no authority to refund on equitable grounds penalties or other amounts legally...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and It must appear by the certificate that fhe officer, at the time of the acknowledgment, read and fully explained the transfer, assignment,...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 502 pages
...person -making them, before an officer having authority to take acknowledgment of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. (Section 3477, Revised Statutes.) 400 ERRONEOUS CREDITS PAR. 48. (a) Credit (tgaingt barred deficiency....
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The Northeastern Reporter, Volume 42

Law - 1896 - 1224 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...attorney to the person acknowledging the same." This section has been considered in several cases by the supreme court of the United States. If that court...
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Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. The Commissioner has no authority to refund on equitable grounds penalties or other amounts legally...
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Excise tax - 1936 - 88 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. The Commissioner has no authority to refund on equitable grounds penalties or other amounts legally...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. ART. 504. Credit or refund of overpayments which are not adjustable. — (a) If more than the correct...
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Laws Applicable to the United States Department of Agriculture, 1935 ...

United States - Agricultural laws and legislation - 1936 - 684 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. (July 29, 1846, 9 Stat. 41, RS, sec. 3477 ; 31 USC, sec. 203. ) 1667-2. Assignment of claims as affected...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...the person making them, before an officer having authority to take acknowledgment of deeds, and shall be certified by the officer ; and it must appear by the certificate that the officer, at tlie time of the acknowledgment, read and fully explained the transfer, assignment, or warrant of attorney...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by...of attorney to the person acknowledging the same. * * * (RS § 3477.) (USC, Title 31, | 203.) flll.Vl' IS CERTIFICATES RECEIVABLE FOB TAXES * * * All...
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