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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... "
Reports of the Tax Court of the United States - Page 480
by United States. Tax Court - 1986
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

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 as In the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment...
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Cases Decided in the United States Court of Claims ... with ..., Volume 132

United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...proceedings in court for collection, and the provisions prohibiting claims and suits for refunds) : (1) Transferees. — The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax (including interest, additional amounts, and additions to the...
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Cases Decided in the Court of Claims of the United States, Volume 83

United States. Court of Claims - 1937 - 786 pages
...provisions and limitations as in the 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 of the tax (including interest, additional amounts, and additions to the...
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Reports of the U.S. Board of Tax Appeals, Volume 1

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...
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Internal Revenue Bulletin: Digest

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...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Except as above indicated, a transferee's liability is to be assessed, collected, •nd paid in the same manner and subject to the same provisions and limitations as in the case of a deficiency imposed by Title II of the Revenue Act of 1926 (including the provisions in case of delinquency...
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Federal Income Taxes, 1927

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 as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment...
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Holmes and Brewster's Federal Tax Appeals

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 as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in payment...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, iu respect of the tax (including interest, additional amounts, anil additions to the...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...undesirable practice. To accomplish this result section 280 (a) (1) should be amended to read as follows : " The liability, at law or in equity, of a transferee of property of the taxpayer, in respect of the tax (including interest, additional amounts, and additions to the...
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