| Taxation - 1952 - 1316 pages
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| Administrative law - 1955 - 1678 pages
...United States are absolutely null and void unless made, among other things, after the allowance of the claim, the ascertainment of the amount due and the issuing of a warrant for the payment thereof. In view of certain decisions construing the statute, its provisions will, so far only as concerns claims... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1956 - 1348 pages
...exceptions not here material, be absolutely null and void, unless they are freely made and executed in 3 Presence of at least two attesting witnesses, after...the issuing of a warrant for the payment thereof. Despite the broad sweep of the language of section 3477 of the Revised Statutes, some exceptions to... | |
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