Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

The Revenue Service disallowed the claim, invoking a law provision that generally bars deductions for expenses incurred in connection with what it said was tax-exempt income.

His lawyer had sent him a statement on his overdue alimony, and there was a letter from the Collector of Internal Revenue asking him to stop in his office and explain last year's exemptions.

This offence was abolished and replaced by the Commissioners for Revenue and Customs Act 2005.

Alan Jay Lerner's pattern of financial mismanagement continued until his death from cancer in 1986, when he reportedly owed the US Internal Revenue Service over US $ 1, 000, 000 in back taxes, and was unable to pay for his final medical expenses.

Similarly, section 7482 of the Internal Revenue Code provides that the U. S. Supreme Court and the federal courts of appeals may impose penalties where the taxpayer's appeal of a U. S. Tax Court decision was " maintained primarily for delay " or where " the taxpayer's position in the appeal is frivolous or groundless.

A July 2009 Gallup Poll found only 30 % Americans thought the Fed was doing a good or excellent job, a rating even lower than that for the Internal Revenue Service, which drew praise from 40 %.

As a result of the success of Animal Farm, Orwell was expecting a large bill from the Inland Revenue and he contacted a firm of accountants of which the senior partner was Jack Harrison.

Congress, desperate to increase federal revenue, enacted the Revenue Act of 1932, which was the largest peacetime tax increase in history.

Revenue from the royal demesne was inflexible and had been diminishing slowly since the Norman conquest.

Under his administration, Section 936 of the U. S. Internal Revenue Tax Code () was implemented as an economic incentive.

By May 1969 Britain ’ s current account position was in surplus, thanks to a growth in exports, a drop in overall consumption and, in part, the Inland Revenue correcting a previous underestimation in export figures.

Early talents as an amateur poet and songwriter were displayed, often to taunt villains, though the novella The Inland Revenue established that poetry was also a hobby.

This act was replaced the following year with the Revenue Act of 1862, which levied a graduated tax of 3 – 5 % on income above $ 600 ( worth $ today ) and specified a termination of income taxation in 1866.

The Revenue Act of 1913 was enacted shortly thereafter.

On July 3, 2007, the Court ( through the original three-judge panel ) ruled ( 1 ) that the taxpayer's compensation was received on account of a non-physical injury or sickness ; ( 2 ) that gross income under section 61 of the Internal Revenue Code does include compensatory damages for non-physical injuries, even if the award is not an " accession to wealth ," ( 3 ) that the income tax imposed on an award for non-physical injuries is an indirect tax, regardless of whether the recovery is restoration of " human capital ," and therefore the tax does not violate the constitutional requirement of Article I, Section 9, Clause 4, that capitations or other direct taxes must be laid among the states only in proportion to the population ; ( 4 ) that the income tax imposed on an award for non-physical injuries does not violate the constitutional requirement of Article I, Section 8, Clause 1, that all duties, imposts and excises be uniform throughout the United States ; ( 5 ) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.

In 1882, he was appointed local Collector of Internal Revenue.

The section of the Internal Revenue Code that made 401 ( k ) plans possible was enacted into law in 1978.

The Internal Revenue Service ( IRS ) has ruled that the Church was tax-exempt some years, and not tax-exempt other years, based on the annual filing statement required of non-profit organizations.

In 1971, Washington was charged with failure to file tax returns for four years, although the Internal Revenue Service ( IRS ) claimed to have evidence for nineteen years.

In the suit, parents of black public school children alleged that the Internal Revenue Service was not enforcing standards and procedures that would deny tax-exempt status to racially discriminatory private schools.

In 1934, he was transferred to Inland Revenue offices in London.

* Revenue bonds: Principal and interest are secured by revenues derived from tolls, charges or rents from the facility built with the proceeds of the bond issue.

After the death of his father in 1853 Markham had needed paid employment, and in December 1853 had secured a junior clerkship in the Legacy Duty Office of the Inland Revenue at a salary of £ 90 per annum ( around £ 6, 000 in 2008 ).

Grant and Revenue Anticipation ( GARVEE ) bonds, secured by federal grants and revenue pledged from individual projects, comprised $ 651 million of the debt.

* 1861 – American Civil War: in order to help pay for the war effort, the United States government levies the first income tax as part of the Revenue Act of 1861 ( 3 % of all incomes over US $ 800 ; rescinded in 1872 ).

Revenue cutters in the service of the Revenue-Marine, the predecessor to the Coast Guard, also took part in the conflict.

** American Civil War: In order to help pay for the war effort, the United States government issues the first income tax as part of the Revenue Act of 1861 ( 3 % of all incomes over US $ 800 ; rescinded in 1872 ).

As part of its administration of Federal tax, the Treasury issues a wide range of documents providing its interpretation of the Internal Revenue Code ( IRC ), which each document having a varying level of weight for which the tax payer may rely:

Revenue from the Cypress Bayou casino has provided the Chitimacha with funds used to recover land historically part of the reservation.

In order to help pay for its war effort in the American Civil War, the United States government imposed its first personal income tax, on August 5, 1861, as part of the Revenue Act of 1861 ( 3 % of all incomes over US $ 800 ; rescinded in 1872 ).

An Internal Revenue Service investigation of the Warwick Foundation found no wrongdoing or criminal activity on the part of the Board of Directors or Warwick and its status as a non-profit charity was upheld.

Revenue is a crucial part of financial statement analysis.

The ATF was formerly part of the United States Department of the Treasury, having been formed in 1886 as the " Revenue Laboratory " within the Treasury Department's Bureau of Internal Revenue.

More recently, the Inland Revenue also administered the Tax Credits schemes, whereby monies, such as Working Tax Credit ( WTC ) and Child Tax Credit ( CTC ), are paid by the Government into a recipient's bank account or as part of their wages.

The former Inland Revenue is thus now part of HM Revenue and Customs, but it is still the name by which the tax gathering department of government is commonly known by British people and is often referred to as " the Tax Man ".

The Canada Revenue Agency was previously known as the Canada Customs and Revenue Agency ( CCRA ) until a federal government reorganization in December 2003, when customs enforcement was moved into the Canada Border Services Agency, part of the Public Safety Canada portfolio.

The Central Board of Direct Taxes ( CBDT ) is a part of the Department of Revenue in the Ministry of Finance, Government of India.

As part of the Spending Review on 12 July 2004, Gordon Brown estimated that 12, 500 jobs would be lost as result of the merger by March 2008, around 14 % of the combined headcount of Customs ( then around 23, 000 ) and Inland Revenue ( then around 68, 000 ).

This part gives new powers to Her Majesty's Customs and Excise and Inland Revenue ( now merged into Her Majesty's Revenue and Customs ) to require the disclosure of information " for law enforcement purposes ".

* The Tati Concessions Land, a territory originally part of the Matebele Kingdom and later incorporated into the Bechuanaland Protectorate, issued Revenue stamps in the 1890s.

In 2003 the company came under investigation from the Internal Revenue Service as part of the accounting scandal of Arthur Anderson.

ROS is being developed as part of Revenue ’ s overall customer service strategy.

The Bhadrachalam Revenue Division was part of East Godavari District up to 1959, after which it was merged into Khammam district.