Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment. "
The Impact of the Complexity of the Tax Code on Small Business: What Can be ... - Page 173
by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 pages
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

The Code of Federal Regulations of the United States of America

Administrative law - 1970
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1955
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount Is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

The Impact of the Complexity of the Tax Code on Small Business ..., Volume 4

United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - Electronic books - 2001 - 198 pages
...may file a petition with the Tax Court for a re-determination of the deficiency. Section 621 3(bX4) states in part that, in any case where such amount...The IRS does not have the authority under section 621 3(a) to accept an implied consent/or agreement to close cases and assess tax. In 1990, the Service...
Full view - About this book

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Limited preview - About this book

Code of Federal Regulations

Administrative law - 1958
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount Is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

Code of Federal Regulations

Administrative law - 1968
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

Code of Federal Regulations

Administrative law - 1971
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF