Rules of Practice Before the United States Board of Tax AppealsU.S. Government Printing Office, 1937 |
Outras edições - Ver tudo
Rules of Practice Before the United States Board of Tax Appeals United States. Tax Court Visualização integral - 1951 |
Rules of Practice Before the United States Board of Tax Appeals United States. Tax Court Visualização integral - 1970 |
Rules of Practice Before the United States Board of Tax Appeals United States. Tax Court Visualização integral - 1984 |
Palavras e frases frequentes
45 days 60 days accordance admission to practice allegation of fact appearance Appendix assignments of error Board of Tax brief burden of proof cause shown City clerk will serve COMMISSIONER OF INTERNAL Computations by parties corporation counsel of record courts of equity D. C. Code December 25 deemed deficiency or overpayment discretion District of Columbia Division documents EUGENE BLACK February 11 fiduciary following material matters hearing calendar Inauguration Day Internal Revenue issue joinder of issue legal holidays ment notice of deficiency number of copies official title opposite party order to take original and four peti petition Petitioner or respondent place of hearing Post-office address prescribed printed proceeding record on review request Revenue Act Rule 30 Rules of Practice serve a copy Signed stipulation subpena Substitution take depositions taking the deposition TAX COURT taxpayer testify testimony tion transcript typewritten uncon UNITED STATES BOARD verification Washington written interrogatories
Passagens conhecidas
Página 28 - States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, and administrators, jointly and severally, firmly by these presents.
Página 26 - BOND Know all men by these presents: That we as principal, and , as surety, are held...
Página 13 - Commission shall name the witness whose deposition is to be taken and specify the time when, the place where, and the...
Página 4 - ... shall contain a specific admission or denial of each material allegation of fact contained in the answer and shall set forth any facts upon which he relies for defense.
Página 18 - When the time prescribed by these rules for doing any act expires on a Sunday or legal holiday, such time shall extend to and include the next succeeding day that is not a Sunday or legal holiday.
Página 17 - Objections to the competency of a witness or to the competency, relevancy or materiality of testimony are not waived by failure to make them before or during the taking of the deposition unless the ground of the objection is one which might have been obviated or removed if presented at that time.
Página v - ... nonresident alien, the petition may be verified by a duly appointed attorney in fact, who shall attach to the petition a copy of the power of attorney under which he acts and who shall state in his verification that he acts pursuant to such power, that such power has not been revoked, that petitioner is absent from the United States, and the grounds of his knowledge of the facts alleged in the petition. As used herein the term "United States" includes only the States and the District of Columbia.
Página 19 - Columbia shall count just as any other days, except that when the time prescribed for the performance of an act expires on a Sunday or a legal holiday in the District of Columbia, such time shall extend to and include the next succeeding day that is not a Sunday or such...
Página 22 - COMMISSIONER OF INTERNAL REVENUE, Respondent PETITION The above-named petitioner hereby petitions for a redetermination of the deficiency set forth by the Commissioner of Internal Revenue in his notice of deficiency (bureau symbols) dated , 19 . . , and as a basis of his proceeding alleges as follows: 1.