 | United States. Court of Claims - 1937 - 786 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...case of a deficiency in a tax imposed by this title. * * *. (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...(hall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment after notice and demand, the provisions... | |
 | United States. Board of Tax Appeals - 1926 - 1508 pages
...by the Revenue Acts of 1916, 1917, 1918, or 1921 shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of income taxes imposed by the Revenue Act of 1924. A taxpayer therefore has the same right of appeal... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | Eric Louis Kohler - 1927 - 618 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | United States. Bureau of Internal Revenue - 1927 - 502 pages
...1534 Interest on deficiencies in tax imposed by the Revenue Act of 1921 must be assessed in the same manner and subject to the same provisions and limitations as in the case of interest on deficiencies in tax imposed by the Revenue Act of 1926. GCM 2010: CB VI-2-3328 REVENUE... | |
 | United States - 1928 - 268 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect... | |
 | United States - 1928 - 1164 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | United States. Board of Tax Appeals - 1929 - 1604 pages
...assessed, collected, and paid in the same manner and subject to the same provisions and limitations us in the case of a deficiency in a tax imposed by this...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
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The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations... 
