 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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 6o-day period, nor, if a petition has been filed with the... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...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. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer may file a petition with the Board...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. Internal Revenue Service - Gifts - 1933 - 98 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,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933 - 888 pages
...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... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1933 - 860 pages
...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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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... | |
 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 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... 
