 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...Commissioner has mailed to the taxpayer a notice of deficiency under section 272 (a) and if the taxpayer files a petition with the Board of Tax Appeals within the...suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except — (1) As to overpayments determined by a decision... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...deficiency under subdivision (a) of section 308 and if the executor after the enactment of this Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no refund in respect of the tax shall be allowed or made and no suit for the recovery... | |
 | Eric Louis Kohler - 1927 - 618 pages
...deficiency under subdivision (a) of section 274 and if the taxpayer after the enactment of this Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the... | |
 | United States - 1928 - 1164 pages
...notice of deficiency under section 1048 of this title and if the taxpayer after February 26, 1926, files a petition with the Board of Tax Appeals within the time prescribed in such section, no credit or refund in respect of the tax for the taxable year in respect of which the commissioner... | |
 | United States - 1928 - 268 pages
...deficiency under subdivision (a) of section 308 and if the executor after the enactment of this Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no refund in respect of the tax shall be allowed or made and no suit for the recovery... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no credit or refund in respect of the tax for the...suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except— LAW. Section 284 (d) If the Commissioner has mailed... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...deficiency under subdivision (a) of section 274 and if the taxpayer after the enactment of this Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...deficiency under subdivision (a) of section 308 and if the executor after the enactment of this Act files a petition with the Board of Tax Appeals within the time prescribed in such subdivision, no refund in respect of the tax shall be allowed or made and no suit for the recoverey... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Commissioner has mailed to the taxpayer a notice of deficiency under section 272 (a) and if the taxpayer files a petition with the Board of Tax Appeals within the...suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except — (1) As to overpayments determined by a decision... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...Commissioner has mailed to the taxpayer a notice of deficiency under section 272(a) and if the taxpayer files a petition with the Board of Tax Appeals within the...suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court except— (1) As to overpayments determined by a decision... | |
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Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court... 
