 | United States. Court of Claims - 1940 - 760 pages
...not so intended. The language of subdivision (a) is, with certain exceptions not material here, that "no assessment of a deficiency in respect of the tax...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...redctcrmination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection...period, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of... | |
 | 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...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | 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...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... | |
 | 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 312 or 1001, 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 60day period, nor, if a petition has been filed with the... | |
 | United States - 1928 - 268 pages
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, 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 - 1164 pages
...1063, 1071, or 1224 of this title, no assessment of a deficiency in re- • spect of the tax iirtposed by this title and no distraint or proceeding in court...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the board, until the decision of the board has... | |
 | 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...its collection shall be made, begun, or prosecuted * * * If a petition has been filed with the Board, until the decision of the Board has become final.... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...subdivision (d) or (f) of this section or in section 279, 282, or 1001, no assessment of a deficency in respect of the tax imposed by this title and no...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... | |
 | United States. Board of Tax Appeals - 1929 - 1562 pages
...deficiency. Except as otherwise provided in subdivision (d) or (f) of this section or in section 312 or 1001, 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 sixty-day period, nor, if a petition has been filed with... | |
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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 until such notice has been mailed to the taxpayer, nor until the expiration of such... 
