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" The Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, may compromise any civil or criminal case arising under the internal revenue laws... "
The Central Law Journal - Página 160
1881
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 páginas
...act, make application to the Commissioner of Internal Revenue for a refund of such additional tax. And the Commissioner of Internal Revenue, with the advice and consent of the Solicitor of Internal Revenue, is hereby directed to remit, abate, or pay back all such additional...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volumen2

United States - 1923 - 1256 páginas
...Ed. f 6371 %a. Notes of Decisions Compromise of claims for penalties. —Under Сотр. St. § 5952, the Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, is authorized to compromise claims for penalties imposed and Interest charged against taxpayers for...
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Service Monographs of the United States Government, Tema 25

Brookings Institution. Institute for Government Research - 1923 - 292 páginas
...the advice and consent of the Secretary of the Treasury, he may compromise any civil or criminal suit arising under the internal revenue laws instead of commencing suit thereon ; and with the advise and consent of the Secretary and the recommendation of the Attorney General, he may compromise...
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Service Monographs of the United States Government, Tema 25

1923 - 292 páginas
...the advice and consent of the Secretary of the Treasury, he may compromise any civil or criminal suit arising under the internal revenue laws instead of commencing suit thereon; and with the advise and consent of the Secretary and the recommendation of the Attorney General, he may compromise...
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Treasury Decisions Under Internal Revenue Laws of ..., Volumen22,Temas2959-3111

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924 - 406 páginas
...making final returns and inventory, the same shall be made and filed as above provided. SEc. 3229 [RS] The Commissioner of Internal Revenue, with the advice...suit thereon; and, with the advice and consent of the said Secretary and the recommendation of the Attorney General, he may compromise any such case...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...section 1030 of the Revenue Act of 1924. ART. 1205. Compromise of tax cases. — The Commissioner, with the advice and consent of the Secretary of the...commencing suit thereon, and with the advice and consent of the Secretary and the recommendation of the Attorney General may compromise any such case after suit...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 páginas
...refund. POWER TO COMPROMISE OR REMIT PENALTIES Bevised Statutes, Sec. 3229 (Comp. Sts., 1916, Sec. 5952). The Commissioner of Internal Revenue, with the advice...compromise any civil or criminal case arising under the internal-revenue laws instead of commencing suit thereon ; and, with the advice and consent of the...
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Investigation of Bureau of Internal Revenue: Hearings Before the Select ...

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 562 páginas
...Statutes the commissioner, with the advice and consent of the Secretary of the Treasury, is authorized to compromise any civil or criminal case arising under the internal revenue laws. The law further provides that the Solicitor of Internal Revenue shall render an opinion in even' ease...
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The Federal Reporter

1925 - 1066 páginas
...of an offer of compromise ; for by section 5952, Сотр. Stat. (section 3229, RS), it is provided: "The Commissioner of Internal Revenue, with the advice...suit thereon ; and, with the advice and consent of the said Secretary and the recommendation of the Attorney General, he may compromise any such case...
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The Federal Reporter

1925 - 1114 páginas
...of an offer of compromise; for by seotion 5952, Сотр. Stat. (section 3229, RS), it is provided : "The Commissioner of Internal Revenue, with the advice...suit thereon ; and, with the advice and consent of the said Secretary and the recommendation of the Attorney General, he may compromise any such case...
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