 | United States. Internal Revenue Service - 1931 - 502 pages
...will discharge any liability of the Government in respect thereof to any such corporation; and the parent in its name will give waivers, give bonds,...failure to include the name of any such corporation will not affect the validity of the deficiency letter or the assessment as to the other corporations)... | |
 | United States. Board of Tax Appeals - 1939 - 1702 pages
...will discharge any liability of the Government in respect thereof to any such corporation : and the parent in Its name will give waivers, give bonds,...the affiliated group during any part of such period, any assessment (whether of the original tax or of a deficiency) will be made in the name of each such... | |
 | 1940 - 1806 pages
...in court begun, in respect of the tax for a consolidated return period, shall be applicable ( 1 ) to each corporation which was a member of the affiliated group during any part of such period (whether or not any such corporation has ceased to be a member of the group), and (2) to each corporation... | |
 | 1939 - 1030 pages
...in court begun, in respect of the tax for a consolidated return period, shall be applicable (1) to each corporation which was a member of the affiliated group during any part of such period (whether or not any such corporation has ceased to be a member of the group), and (2) to each corporation... | |
 | 1995 - 950 pages
...such corporation. Notwithstanding the provisions of this paragraph, however, any notice of deficiency, in respect of the tax for a consolidated return period,...corporation which was a member of the affiliated group §1.1502-17A during any part of such period, and any assessment (whether of the original tax or of... | |
 | 1995 - 952 pages
...such corporation. Notwithstanding the provisions of this paragraph, however, any notice of deficiency, in respect of the tax for a consolidated return period,...corporation which was a member of the affiliated group §1.1502-17A during any part of such period, and any assessment (whether of the original tax or of... | |
 | 1961 - 636 pages
...notice of deficiency or the assessment as to the other corporations) ; any notice and demand for payment will name each corporation which was a member of the affiliated group during any part of such period (but a failure to include the name of any such corporation will not affect the validity of the notice... | |
 | 1966 - 508 pages
...in court begun, in respect of the tax for a, consolidated return period, shall be applicable (1) to each corporation which was a member of the affiliated group during any part of such period (whetheror not any such corporation has ceased to be a member of the group), and (2) to each corporation... | |
 | 1973 - 882 pages
...notice of deficiency or the assessment as to the other corporations) ; any notice and demand for payment will name each corporation which was a member of the affiliated group during any part of such period (but a failure to include the name of any such corporation will not affect the validity of the notice... | |
| |
... (whether of the original tax or of a deficiency) will be made in the name of each such corporation (but a failure to include the name of any such corporation will not affect the validity of the notice of deficiency or the assessment as to the other... 
