 The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows : (1) In the case of the liability of an Initial transferee of the property of the taxpayer, — within one year after the expiration of the...  Reports of the U.S. Board of Tax Appeals - Page 858by United States. Board of Tax Appeals - 1931Full view - About this book
 | United States. Court of Claims - 1937 - 786 pages
...respect of the tax (including interest, additional amounts, and additions to the tax provided by law). (b) The period of limitation for assessment of any such liability of a transferee * * * shall be as follows : (1) * * * within one year after the expiration of the period of limitation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...return or as to any deficiency in tax. (b) Period of limitation. — The period of limitation for a of any such liability of a transferee or fiduciary...limitation for assessment against the taxpayer; or (2) If a court proceeding against the taxpayer for the collection of the tax has been begun before the expiration... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...of Tax Appeals and the courts. It is recommended that the following be substituted for section 280 (b) : " The period of limitation for assessment of...such liability of a transferee or fiduciary shall be one year after the valid assessment against the taxpayer of the tax with respect to which any such... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...of Tax Appeals and the courts. It is recommended that the following be substituted for section 280 (b) : " The period of limitation for assessment of...such liability of a transferee or fiduciary shall be one year after the valid assessment against the taxpayer of the tax with respect to which any such... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 pages
...of assets. The statute of limitations on the assessment against the transferee does not expire until one year after the expiration of the period of limitation for assessment against the taxpayer. If, however, the procedure outlined in paragraph (2) or paragraph (4) is followed, the assessment against... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...of assets. The statute of limitations on the assessment against the transferee does not expire until one year after the expiration of the period of limitation for assessment against the taxpayer. If, however, the procedure outlined in paragraph (2) or paragraph (4) is followed, the assessment against... | |
 | United States - 1928 - 1164 pages
...192 of Title 31 in respect of the payment of any such tax from the estate of the decedent or donor. Any such liability may be either as to the amount...of the period of limitation for assessment against the executor or donor ; or (2) If the period of limitation for assessment against the executor expired... | |
 | United States - 1928 - 268 pages
...the amount of tax shown on the return or as to any deficiency in tax. (b) Period of limitation. — The period of limitation for assessment of any such...a transferee or fiduciary shall be as follows: (1) In the case of the liability of an initial transferee of the property of the taxpayer, — within one... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...Revised Statutes in respect of the payment of any such tax from the estate of the decedent or donor. Any such liability may be either as to the amount...of the period of limitation for assessment against the executor or donor; or (2) If the period of limitation for assessment against the executor expired... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...the amount of tax shown on the return or as to any deficiency in tax. (b) Period of limitation. — The period of limitation for assessment of any such...a transferee or fiduciary shall be as follows: (1) In the case of the liability of an initial transferee' of the property of the taxpayer, — within... | |
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