No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such... Internal Revenue Bulletin - Page 17by United States. Internal Revenue Service - 1955Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 820 pages
...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 shall be...to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Tax Court, until the decision of the... | |
| United States. Court of Claims - Law reports, digests, etc - 1945 - 952 pages
...by providing that "No assessment of a deficiency * * * and no distraint or proceeding in court * * * shall be made, begun, or prosecuted until such notice...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. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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 - Income tax - 1927 - 618 pages
...or roo1, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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 - Forms (Law) - 1927 - 978 pages
...or 1001, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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 - Finance - 1928 - 268 pages
...or 1001, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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 - Law - 1928 - 1164 pages
...1224, no assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection shall be...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. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...or 1001, no assessment of a deficiency In respect of the tar Imposed by this title and no distraint or proceeding in court for its collection shall be...to the taxpayer, nor until the expiration of such 60-day jieriod, nor, if a petition has been tiled with the Board, until the decision of Ui« Board... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...or 1001, no assessment of a deficency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...or 1001, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be...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... | |
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