Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 424

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1977
...assessment of a deficiency in respect of any tax imposed by subtitle A or B or chapter 42 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,...
Full view - About this book

Reports of the Tax Court of the United States, Volume 75

United States. Tax Court - Taxation - 1980
...deficiency in respect of any tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 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,...
Full view - About this book

United States Statutes at Large, Volume 53, Part 1

United States Department of State - Session laws - 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...
Full view - About this book

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 pages
...deficiency in respect of any tax imposed by subtitle A or B, chapter 41, 42, 43, or 44 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,...
Limited preview - About this book

Reports of the Tax Court of the United States, Volume 23

United States. Tax Court - Law reports, digests, etc - 1956
...redetermlnatlon 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...nor, if a petition has been filed with the Board, nntll the decision of the Board has become final. Notwithstanding the provisions of section 3653 (a)...
Full view - About this book

Internal Revenue Bulletin, Issues 1-5; Issues 7-17; Issues 19-26

United States. Internal Revenue Service - Tax administration and procedure - 1960
...redetennlnation 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...
Full view - About this book

Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 pages
...redetennination of the deficiency. No assessment of a deficiency In respect of the tax imi>osed by this chapter and no distraint or proceeding In court for its collection...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...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960
...section 6861 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,...
Full view - About this book

Code of Federal Regulations

Administrative law - 1971
...section 6861 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,...
Full view - About this book

Code of Federal Regulations

Administrative law - 1969
...section 6861 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,...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF