 The executor, upon payment of the amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge.  Reports of the U.S. Board of Tax Appeals - Page 853by United States. Board of Tax Appeals - 1930Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...of the distribution. It is recommended that section 313, subdivision (c) should read as follows: " (c) The provisions of subdivision (b) shall not operate as a release of the gross estate or any part thereof from the lien for any deficiency that may thereafter be determined... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to...a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless the title to such part... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to...a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless the title to such part... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge. SEC. 313. (c) The provisions of subdivision (b) shall not operate as a release of any part of the gross... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to...a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless the title to such part... | |
 | United States - 1928 - 268 pages
...amount of which he is notified snail be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to...a release of any part of the gross estate from the lien for any deficiency that may thereafter be determined to be due, unless the title to such part... | |
 | United States - 1928 - 1164 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge. (June 2, 1924, 4.01 pm, c. 234, § 313, 43 Stat. 311; Feb. 26, 1926, c. 27, § 313 (a) (b), 44 Stat.... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing ghowing such discharge. (c) The provisions of subdivision (b) shall not operate as a release of any... | |
 | United States - 1939 - 780 pages
...amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge. (b) CROSS REFERENCE. — For continuance of lien upon the gross estate after discharge of executor,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...notified, shall be discharged from personal liability for any deficiency in tax thereafter foundto be due and shall be entitled to a receipt or writing showing such discharge. (b) CROSS REFERENCE. — For continuance of lien upon the gross estate after discharge of executor,... | |
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