 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...the Commissioner determines that there is a deficiency in respect to the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the donor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth... | |
 | United States - Session laws - 1939 - 780 pages
...BOARD OF TAX APPEALS. — If the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the donor by registered mail. Within 90 days after such notice is mailed (not counting Sunday or a legal... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...Commissioner determines that there is a deficiency in respect of the tax imposed by this subchapter, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 90 days after such notice is mailed (not counting Sunday or a legal... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...BOAKD OF TAX APPEALS. — If the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the donor by registered mail. Within 90 days after such notice is mailed (not counting Sunday or a legal... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within ninety days after such notice is mailed (not counting Sunday or a legal holiday in the District... | |
 | Administrative law - 1941 - 1688 pages
...the case of any taxpayer, the Commissioner determines that there Is a deficiency In respect of the tax Imposed by this chapter, the Commissioner Is authorized...notice of such deficiency to the taxpayer by registered mall. Within ninety days after such notice Is mailed (not counting Sunday or a legal holiday In the... | |
 | Administrative law - 1940 - 1806 pages
...the Commissioner determines that there Is a deficiency In respect of the tax Imposed by this title, as income as of the time of receipt the fair discounted value of the note at such time. Thus, mall. Within ninety days after such notice Is mailed (not counting Sunday or a legal holiday In the... | |
 | Administrative law - 1939 - 1030 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 90 days after such notice is mailed (not counting Sunday or a legal... | |
 | United States - Law - 1953 - 1744 pages
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this chaptor, i " b Y @ { donor by registered mail. Within 90 days after such notice is mailed (not counting Saturday, Sunday,... | |
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If in the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. 
