 | United States. Court of Claims - 1941 - 858 pages
...Subdivision (b) provides that if the executor files a petition with the Board, the entire amount redetermined as the deficiency by the decision of the Board, which...be paid upon notice and demand from the collector. Subdivision (g) of section 308 and sections 1001 (a) and 1005 (a) (1) provide that the decision of... | |
 | 1927 - 1150 pages
...established by section 900. "(b) If the Board determines that there is a deficiency, the amount so determined shall be assessed and shall be paid upon notice and...by the Commissioner but disallowed as such by the Board shall be assessed, but a proceeding in court may be begun, without assessment, for the collection... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...prescribed in subdivision (a) of this section, the deficiency of which the executor has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...prescribed in subdivision (a) of this section, the deficiency of which the taxpayer has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...reads : SEC. 274 (b). If the board determines that tin- re Is u deficiency, the amount so determined -j nun[t 8 fteIl 9 } gent {6 l k ... 60; a 6 G SBe 3 en Sp = e '1 um " but disallowed as such by the board shall be assessed, but a proceeding in court may be begun without... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...prescribed in subdivision (a) of this section, the deficiency of which the executor has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | John F. Sherwood - 1925 - 206 pages
...prescribed in subdivision (a) of this section, the deficiency of which the taxpayer has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 pages
...prescribed in subdivision (a) of this section, the deficiency of which the executor has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...prescribed in subdivision (a) of this section, the deficiency of which the taxpayer has been notified shall be assessed, and shall be paid upon notice and demand from the collector. (d) If the Commissioner believes that the assessment or collection of a deficiency will be jeopardized... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...prescribed in subdivision (a) of this section, the deficiency of which the executor has been notified shall be assessed, and shall be paid upon notice and demand from the collector. SEC. 308. (d) If the Commissioner believes that the assessment or collection of a deficiency will be... | |
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Board, the entire amount redetermined as the deficiency by the decision of the Board which has become final shall be assessed and shall be paid upon notice and demand from the collector. 
