 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redeitermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted... | |
 | Eric Louis Kohler - 1927 - 618 pages
...Except as otherwise provided in subdivision (d) or (/) of this section or in section 279, 282, or roo1, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...Except as otherwise provided in subdivision (d) or (f ) of this section or in section 279, 282, or 1001, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted... | |
 | United States - 1928 - 1164 pages
...deficiency. Except as otherwise provided in § HOla or HOlb of this title or in section 1104 or 1224, no assessment of a deficiency in respect of the tax...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60-day period, nor, if a petition has been filed with the... | |
 | United States - 1928 - 268 pages
...sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made; begun, or prosecuted... | |
 | United States. Board of Tax Appeals - 1928 - 1560 pages
...in the above provides, inter alia: * * * Except as otherwise provided in * * * section 279 * • • no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted... | |
 | United States. Board of Tax Appeals - 1929 - 1592 pages
...section 279, 282, or 1001, no assessment of a deficiency In respect of the tar Imposed by this title and no distraint or proceeding in court for its collection...to the taxpayer, nor until the expiration of such 60-day jieriod, nor, if a petition has been tiled with the Board, until the decision of Ui« Board... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...or in section 312 or 1001, no assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection...prosecuted until such notice has been mailed to the executor, nor until the expiration of such sixty-day period, nor, if a petition has been filed with... | |
 | United States. Internal Revenue Service - 1929 - 478 pages
...section reads in part that no "proceeding in court for the collection of the deficiency shall be * * * begun, or prosecuted until such notice has been mailed...to the taxpayer, nor until the expiration of such 60-day period." These provisions of the revenue act of 1926, the respondent contends, leave the court... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...and (5) below, no assessment of a deficiency in respect of a tax imposed by Title II shall be made until such notice has been mailed to the taxpayer, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
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No assessment of a deficiency in respect of the tax imposed by this chapter and no 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 of such... 
