 | Electronic journals - 1926 - 552 pages
...that "notwithstanding the provisions of section 3224 of the Revised Statutes," a deficiency assessment "during the time such prohibition is in force, may be enjoined by a proceeding in the proper court."2 1 (1881) 104 US 78, 26 L. Ed. 658. Far-reaching as this recent legislation is, it is applicable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection, see — (1) Subsection (cl) of this... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States - Finance - 1928 - 268 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (b) If the executor files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States - Law - 1928 - 1164 pages
...the provisions of section 154 of this title the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (June 2, 1924, c. 234, § 308 (a), 43 Stat. 308; Feb. 26, 1926, c. 27, § 308 (a), 44 Stat. 75.) Historical... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. * * « (e) The Board shall have jurisdiction to redetermine the correct amount of the deficiency, even... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...provisions of section 3224 of tl>e Hevised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding In the proper court. action taken by the Commissioner was the action authorized and required of him under the statute for... | |
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Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined... 
