 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 820 pages
...of the United States. — If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this...notice of such deficiency to the taxpayer by registered mail. Within ninety days after such notice is mailed (not counting Saturday, Sunday, or a legal holiday... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1953 - 968 pages
...which is not embodied in an agreement with the contractor or subcontractor, may, within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the date of such determination, file a petition with The Tax Court of the United States... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the... | |
 | United States. Board of Tax Appeals - Taxation - 1928 - 1560 pages
...the Commissioner determines that there to a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail.. Within 00 days after such notice is mailed • • • the taxpayer may file a petition with... | |
 | United States - Law - 1928 - 1164 pages
...follows : "If, in the case of any taxpayer, the Commissioner of Internal Revenue determines that there is a deficiency in respect of the tax Imposed by this chapter, the taxpayer, except as provided in section 1051 of this title, shall be notified of such deficiency by... | |
 | United States - Finance - 1928 - 268 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...the Commissioner determines that there is a deficiency in respect of the t«x imposed by this title, the Commissioner Is authorized to send notice of such...deficiency to the taxpayer by registered mall Within 00 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer may file... | |
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If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. 
