 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 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... | |
 | Trust companies - 1926 - 958 pages
...(d) or (t) of this section or In section 279 or In section 912 of the Revenue Act of 1924 as amended, no assessment of a deficiency In respect of the tax...collection shall be made, begun, or prosecuted until the taxpayer has been notified of such deficiency as above provided, nor until the expiration of such... | |
 | Administrative law - 1941 - 1688 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... | |
 | Administrative law - 1939 - 1030 pages
...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... | |
 | United States. Supreme Court - Law reports, digests, etc - 1939 - 1032 pages
...proceeding in court." And by ยง 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... | |
 | United States - Law - 1953 - 1744 pages
...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... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 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...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... | |
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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... 
