 | United States. Court of Claims, Audrey Bernhardt - 1959
...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
...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
...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
...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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... | |
 | United States - 1928 - 247 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. Internal Revenue Service - 1929 - 154 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... | |
 | United States. Board of Tax Appeals - 1929
...Ui« Board has become final. Notwithstanding the provisions of section 3224 of tl>e Hevised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding In the proper court. action taken by the Commissioner was the action authorized and required of him under the statute for... | |
 | United States. Supreme Court - 1933
...decision of the Board has become final. Notwithstanding the provisions of section 3224 of the Rev. Stats, the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. Opinion of the Court. 289 VS. of corporate assets, without assessment against them, the value of what... | |
 | United States. Internal Revenue Service - 1933 - 76 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 (d) of this section,... | |
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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. 
