 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...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...may be enjoined by a proceeding in the proper court. * * * The plaintiff says that since no 90-day deficiency notice was ever sent to it, and since section... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...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...making of such assessment or the beginning of such a proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...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...until the decision of the Tax Court has become final. * * * * * * * • (d) Waiver of restrictions. The taxpayer shall at any time have the right, by a signed... | |
 | United States. Court of Claims - 1940 - 760 pages
...follows the provision that "Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...be enjoined by a proceeding in the proper court." (Italics supplied.) If it had been intended that an assessment, payment, or collection made before... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection, see — (1) Subsection (cl) of this... | |
 | Eric Louis Kohler - 1927 - 618 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States - 1928 - 268 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States - 1928 - 1164 pages
...decision of the board has become final. Notwithstanding the provisions of section 154 of this title the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. (June 2, 1924, 4.01 p. т., с. 234, § 274 (a), 43 Stat. 297; Feb. 26, 1926, c. 27, § 274 (a), 44... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. * * « (e) The Board shall have jurisdiction to redetermine the correct amount of the deficiency, even... | |
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Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. 
