 | United States. Tax Court - Law reports, digests, etc - 1947 - 1642 pages
...thereafter 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...until the decision of the Board has become final. • • • • •*••••' (k) ADDRESS FOE NOTICE OF DEFICIENCY. — In the absence of notice... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1947 - 2162 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... | |
 | Administrative law - 1970 - 360 pages
...section 6861 no assessment of a deficiency In respect of any tax imposed by subtitle A or В and no levy or proceeding In court for Its collection shall be...to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, If a petition has been filed with the Tax Court,... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1166 pages
...imposed by this chapter and no distraint or proceeding in court for its colleclion shall he made, beIjun, or prosecuted until such notice has been mailed to...period, nor. If a petition has been filed with the Board [Tax Court], until the decision of the Board [Tax Court] has become final. * * • If the notice is... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1953 - 1482 pages
...deficiency. No assessment of a deficiency in respect of any tax imposed by subchapter A of 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... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 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...notice has been mailed to the taxpayer, nor until the exTaxable Years Beginning in 1952 Taxable Years Beginning in 1951 369 Taxable Years Beginning in 1950... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...section nyjl no assessment of a deficiency In respect of any tax Imposed by subtitle A or B and no levy or proceeding in court for Its collection shall be...to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court,... | |
 | United States. Tax Court - Taxation - 1956 - 1168 pages
...distraint or proceeding In court for Its collection shall be made, begun, or prosecuted until auch notice has been mailed to the taxpayer, nor until...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. Supreme Court - Law reports, digests, etc - 1960 - 824 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. . . ." The Government relied on the... | |
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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... 
