| United States. Court of Claims - 1940 - 760 páginas
...not so intended. The language of subdivision (a) is, with certain exceptions not material here, that "no assessment of a deficiency in respect of the tax...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
| United States. Court of Claims, Audrey Bernhardt - 1959 - 820 páginas
...redctcrmination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection...period, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redeitermination of the deficiency. No assessment of a deficiency in...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
| Eric Louis Kohler - 1927 - 618 páginas
...Except as otherwise provided in subdivision (d) or (/) of this section or in section 279, 282, or roo1, no assessment of a deficiency in respect of the tax...to the taxpayer, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...Except as otherwise provided in subdivision (d) or (f ) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60day period, nor, if a petition has been filed with the... | |
| United States - 1928 - 268 páginas
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60-day period, nor, if a petition has been filed with the... | |
| United States - 1928 - 1164 páginas
...1063, 1071, or 1224 of this title, no assessment of a deficiency in re- • spect of the tax iirtposed by this title and no distraint or proceeding in court...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the board, until the decision of the board has... | |
| United States. Board of Tax Appeals - 1928 - 1560 páginas
...in the above provides, inter alia: * * * Except as otherwise provided in * * * section 279 * • • no assessment of a deficiency in respect of the tax...its collection shall be made, begun, or prosecuted * * * If a petition has been filed with the Board, until the decision of the Board has become final.... | |
| Robert Hiester Montgomery - 1927 - 592 páginas
...subdivision (d) or (f) of this section or in section 279, 282, or 1001, no assessment of a deficency in respect of the tax imposed by this title and no...to the taxpayer, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
| United States. Board of Tax Appeals - 1929 - 1562 páginas
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...prosecuted until such notice has been mailed to the executor, nor until the expiration of such sixty-day period, nor, if a petition has been filed with... | |
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