 | United States - 1953 - 1744 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same partnership, or corporation has no office or place of business in the United States at any the tax imposed by this chapter (including the provisions in case of delinquency in payment after notice... | |
 | United States. Tax Court - 1943 - 1262 pages
...subject to the same provisions and limitations as in the case of a deficiency in the tax Imposed by tliis title (Including the provisions in case of delinquency...provisions prohibiting claims and suits for refunds) : (1) TRANSFERBES. — The liability, at law or in equity, of a transferee of property of a donor, in respect... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and Sec. 297. Interest... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions... | |
 | 1999 - 782 pages
...the tax, shall be assessed against such transferee or fiduciary and paid and collected in the same manner and subject to the same provisions and limitations as in the case of a deficiency in the tax with respect to which such liability is incurred, except as hereinafter provided. (2) Other... | |
 | 1970 - 360 pages
...the tax, shall be assessed against such transferee or fiduciary and paid and collected In the same manner and subject to the same provisions and limitations as in the case of a deficiency In the tax with respect to which such liability is incurred, except as hereinafter provided. (2) Other... | |
 | 1949 - 600 pages
...against such transferee or such fiduciary, as the case may be, and collected and paid, in the same manner and subject to the same provisions and limitations as in the case of a deficiency except as provided in subparagraph (3) of this paragraph. (2) The term "transferee" as used in section... | |
 | 1998 - 750 pages
...meaning of section 368(a), shall be assessed against such transferee and paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax with respect to which such liability is Incurred, except as hereinafter provided. (3) Applicable... | |
 | 1995 - 704 pages
...meaning of section 368(a), shall be assessed against such transferee and paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax with respect to which such liability is incurred, except as hereinafter provided. (3) Applicable... | |
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The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations... 
