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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. "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 113
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 145

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...
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Cases Decided in the United States Court of Claims ... with ..., Volume 123

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...
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Cases Decided in the United States Court of Claims, Volume 90

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...
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Report of the Joint Committee on Internal Revenue Taxation

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 11

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

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...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

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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