 | United States. Court of Claims - Law reports, digests, etc - 1940
...not so intended. The language of subdivision (a) is, with certain exceptions not material here, that "no assessment of a deficiency in respect of the tax...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... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959
...redctcrmination of the 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...period, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redeitermination of the deficiency. No assessment of a deficiency in...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... | |
 | United States - Finance - 1928 - 247 pages
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...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 - 1928
...in the above provides, inter alia: * * * Except as otherwise provided in * * * section 279 * • • no assessment of a deficiency in respect of the tax...its collection shall be made, begun, or prosecuted * * * If a petition has been filed with the Board, until the decision of the Board has become final.... | |
 | United States. Board of Tax Appeals - Taxation - 1929
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...prosecuted until such notice has been mailed to the executor, nor until the expiration of such sixty-day period, nor, if a petition has been filed with... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 154 pages
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, no assessment of a deficiency in respect of the tax...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
...of this section or In section 279, 282, or 1001, no assessment of a deficiency In respect of the tar Imposed by this title and no distraint or proceeding...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... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 76 pages
...mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the donor may file a petition with the Board of Tax Appeals...prosecuted until such notice has been mailed to the donor, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board,... | |
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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... 
