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" ... upon the expiration of the time allowed for filing a petition for certiorari, if the order of the Board has been affirmed or the petition for review dismissed... "
The Code of Federal Regulations of the United States of America - Seite 162
1967
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Tax Refunds: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 74 Seiten
...petition for review dismissed by the circuit court of appeals; or (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such court directs that the decision of the board be affirmed or the petition for review dismissed. (6) If the Supreme Court directs...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 Seiten
...petition for review dismissed by the Circuit Court of Appeals ; or (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 Seiten
...appeals or the Court of Appeals of the District of Columbia ; or (d) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision rendered by the Board be affirmed or the petition for review be dismissed. If the Supreme...
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United States Code Annotated, Band 50

United States - 1928 - 618 Seiten
...or enforcement dismissed by a United States court of appeals; or (5) upon the expiration of ten days from the date of issuance of the mandate of the Supreme Court, if such order is subject to judicial review and such Court directs that the order of the Board be affirmed...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 Seiten
...petition for review dismissed by the Circuit Court of Appeals; or (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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United States Code Annotated

United States - 1928 - 1164 Seiten
...petition for review dismissed by the circuit court of appeals; or (4) Upon the expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if such court directs that the decision of the board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 Seiten
...petition for review dismissed by the Circuit Court of Appeals; or . .' (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 Seiten
...petition for review dismissed by the Circuit Court of Appeals; or (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Band 293

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935 - 754 Seiten
...1005 (a). The decision of the Board shall become final — . . . (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed." In view of the authoritative...
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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 - 1935 - 502 Seiten
...petition for review dismissed by the Circuit Court of Appeals; or (4) Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. (b) If the Supreme Court directs...
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