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" Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate,... "
Revised Edition of Laws Applicable to the United States Department of ... - Página 1041
por United States - 1945 - 1723 páginas
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 páginas
...Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which...for so much thereof as may remain due and unpaid. SEC. 315. (b) (as amended by section 803 (c) of the Revenue Act of 1932) if (1) except in the case...
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Military Laws of the United States, Volume 1

United States - 1940 - 1240 páginas
...executor, administrator, or assignee, or other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and...shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid. RS...
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Military Laws of the United States (Army)., Volume 3

United States - 1940 - 1208 páginas
...the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid. RS S-',ii~ ; 31 VSO 192. 725a. Survival of action to recover damages. — That no civil action lo recover...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 21,Edições 2783-2958

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922 - 1098 páginas
...administrator, or assignee, or other person, who pays any debts clue by the person or estate from whom of for which he acts, before he satisfies and pays the...shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid. ART....
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
..."Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which...States, or for so much thereof as may remain due and u ipaid."] (b) PERIOD OF LIMITATION. — The period of limitation for assessment of any such liability...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
..."Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which...for so much thereof as may remain due and unpaid."] (b) PERIOD OF LIMITATION*. — The period of limitation for assessment of any such liability of a transferee...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1945 - 1344 páginas
..."Every executor, administrator, or assignee, or other person, who pays, In whole or In part, any debt due by the person or estate for whom or for which...person and estate to the extent of such payments for th« debts so due to the United States, or for so much thereof as may remain due and unpaid." As we...
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Reports of the Tax Court of the United States, Volume 4

United States. Tax Court - 1945 - 1392 páginas
..."Every executor, administrator, or assignee, or other person, who pays, in whole or In part, any debt due by the person or estate for whom or for which...due' to the United States from such person or estate, shaU become answerable In his own person and estate to the extent of such payments for the debts so...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - 1947 - 1414 páginas
...whole or in part, any debt due by the person or estate for whom or for which he acta before he Ballades and pays the debts due to the United States from such...for the debts so due to the United States, or for go much thereof as may remain due and unpaid. Date paid Description Amount Prior to Apr 16, 1943 $446...
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Reports of the Tax Court of the United States, Volume 8

United States. Tax Court - 1947 - 1642 páginas
...whom or (or which be acts before be satl»flos and pays the debts due to the United States from snch person or estate, shall become answerable In his own...for the debts so. due to the United States, or for «o much thereof as may remain dpe and unpaid. Date paid Description Amount Prior to Apr 16 1M3 $446....
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