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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... "
The Code of Federal Regulations of the United States of America Having ... - Page 1898
1939
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933
...Except as otherwise provided in subdivision (d) or (f) of this section or in section 279, 282, or 1001, 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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933
...Except as otherwise provided in subdivision (d) or (f) of this section or in section 279, 282, or 1001, 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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within 90 days after such notice is mailed (not counting Sunday...to the taxpayer, nor until the expiration of such 90-day period, nor, if a petition has been filed with the Board, until the decision of the Board has...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...counting Sunday or a legal holiday in the District of Columbia as the aixticth ninetieth 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 00-darf 90-day period, nor, if a petition has been filed with...
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Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - Gifts - 1936 - 84 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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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939
...redetermination 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...become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 pages
...redetermination 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...become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...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 90-day period, nor, if a petition has been filed with the...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 305

United States. Supreme Court - Law reports, digests, etc - 1939
...proceeding in court." And by 274 (a) it is provided that during the pendency of deficiency proceedings "no assessment of a deficiency in respect of the tax...its collection shall be made, begun, or prosecuted . . ." It follows that the running of the statute of limitations in favor of the first transferee was...
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United States Code

United States - Law - 1953
...redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter ttributable to gain from the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of...
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