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" If in the case of any taxpayer, the Commissioner determines that there is a deficiency... "
Reports of the U.S. Board of Tax Appeals - Page 428
by United States. Board of Tax Appeals - 1926
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Cases Decided in the United States Court of Claims ... with ..., Volume 123

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 1044 pages
...follows : §272. Procedure in general— [(a) (1) Petition to The Tax Court of the United States.] If in the case of any taxpayer, the Commissioner determines...a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...amounts previously abated, credited, refunded, or otherwise repaid in respect of sucb tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner...deficiency shall be assessed only as hereinafter provided. Wiihin 6O days after such notice is mailed the taxpayer may file an appeal with the Hoard of Tax Appeals...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...which an appeal may be made. It is suggested, therefore, that section 274, subdivision (a) should read as follows: "If, in the case of any taxpayer, the commissioner determines that there is a deficiency with respect to the tax imposed by this title, the taxpayer, except as provided in subdivision (d),...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...after the due date of the tax to the expiration of the period of the extension. * * * SEC. 308. (a) If the commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner...determines that there is a deficiency in respect of the tax filed, the Commissioner shall examine it. If it then appears that the correct amount of the tax is...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...the amounts previously abated, refunded, or otherwise repaid in respect of such tax. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such...
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such...
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Procedure and Practice Before the United States Board of Tax Appeals

George Edwin Holmes, Kingman Brewster - Forms (Law) - 1925 - 248 pages
...title, except as otherwise provided in Section 277. Section 308. (a) If the Commissioner determined that there is a deficiency in respect of the tax imposed by Part 1 of this title, the executor, except as provided in subdivision (d), shall be notified of such...
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The Federal Reporter

Law reports, digests, etc - 1926 - 1118 pages
...previously abated, credited, refunded, or otherwise repaid in respect of such tax. • * •" "Seo. 274 (a) If, in the case of any taxpayer, the Commissioner...shall be assessed only as hereinafter provided. Within CO days after such notice is mailed the taxpayer may file an appeal with the Board of Tax Appeals established...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such...
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