 In section 6861 no assessment of a deficiency In respect of any tax imposed by subtitle A or В and no levy 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...  Reports of the Tax Court of the United States - Page 436by United States. Tax Court - 1968Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Tax Court,...become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 pages
...until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Tax Court,...until the decision of the Tax Court has become final. * * * * * * * • (d) Waiver of restrictions. The taxpayer shall at any time have the right, by a signed... | |
 | United States. Court of Claims - 1937 - 786 pages
...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 sixtyday period, nor, if a petition has been filed with the Board, until the decision of the Board... | |
 | Eric Louis Kohler - 1927 - 618 pages
...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 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 60-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
...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 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States - 1928 - 1164 pages
...iirtposed 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 60-day period, nor, if a petition has been filed with the board, until the decision of the board has... | |
 | United States - 1928 - 268 pages
...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 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...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 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 - 1592 pages
...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 60-day jieriod, nor, if a petition has been tiled with the Board, until the decision of Ui« Board... | |
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