 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...limitation for assessment of any sueh liability of a transferee or fiduciary shall be as follows : (1) Within one year after the expiration of the period...of limitation for assessment against the taxpayer; or (2) If the period of limitation for assessment against the taxpayer expired before the enactment... | |
 | Eric Louis Kohler - 1927 - 618 pages
...limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: . (1) Within one year after the expiration of the period...of limitation for assessment against the taxpayer; or ( 2 ) If the period of limitation for assessment against the taxpayer expired before the enactment... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...period of limitation for a of any such liability of a transferee or fiduciary shall be as follows: (1) Within one year after the expiration of the period...of limitation for assessment against the taxpayer; or (2) If a court proceeding against the taxpayer for the collection of the tax has been begun before... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 pages
...of assets. The statute of limitations on the assessment against the transferee does not expire until one year after the expiration of the period of limitation for assessment against the taxpayer. If, however, the procedure outlined in paragraph (2) or paragraph (4) is followed, the assessment against... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...of assets. The statute of limitations on the assessment against the transferee does not expire until one year after the expiration of the period of limitation for assessment against the taxpayer. If, however, the procedure outlined in paragraph (2) or paragraph (4) is followed, the assessment against... | |
 | United States - 1928 - 268 pages
...(2) In the case of the liability of a transferee of a transferee of the property of the taxpayer, — within one year after the expiration of the period of limitation for assessment against the preceding transferee, but only if within three years after the expiration of the period of limitation... | |
 | United States - 1928 - 1164 pages
...limitation for assessment of any such liability of a transferee or fiduciary shall be as follows : (1) Within one year after the expiration of the period of limitation for assessment against the executor or donor ; or (2) If the period of limitation for assessment against the executor expired... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: (1) Within one year after the expiration of the period...of limitation for assessment against the taxpayer; or (2) If the period of limitation for assessment against the taxpayer expired before the enactment... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...limitation for assessment of any such liability of a transferee or fiduciary shall be as follows: (1) Within one year after the expiration of the period of limitation for assessment against the executor or donor; or (2) If the period of limitation for assessment against the executor expired... | |
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... (1) In the case of the liability of an initial transferee of the property of the taxpayer,— within one year after the expiration of the period of limitation for assessment against the taxpayer... 
