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" The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 117
1949
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 1028 pages
...(hall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations as In the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment after notice...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...Except as above indicated, a transferee's liability is to be assessed, collected, •nd paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency imposed by Title II of the Revenue Act of 1926 (including the provisions in case of delinquency in...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 268 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice...
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United States Code Annotated

United States - Law - 1928 - 1164 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...by prior acts, whether shown on the return of the executor or determined as a deficiency in the tax, shall be assessed against such transferee or such...collected and paid, in the same manner and subject to the same provisions and limitations as in the case of a deficiency imposed by Title III of the Revenue...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice...
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Reports of the U.S. Board of Tax Appeals, Volume 13

United States. Board of Tax Appeals - Taxation - 1929 - 1562 pages
...provides that the amount that should be assessed shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency imposed by Title III of the 1926 Act. Section 310 (a) provides a limitation period for assessment of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 281

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1930 - 876 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment after notice...
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