| Robert Hiester Montgomery - 1927 - 592 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. Prior to the enactment of the 1926 law, the federal courts have uniformly held that no injunction will... | |
| United States. Board of Tax Appeals - 1929 - 1592 pages
...Ui« Board has become final. Notwithstanding the provisions of section 3224 of tl>e Hevised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding In the proper court. action taken by the Commissioner was the action authorized and required of him under the statute for... | |
| United States. Internal Revenue Service - 1933 - 98 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection see — (1) Subsection (d) of this section,... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding In the proper court. For exceptions to the restrictions imposed by this subsection, see— (1) Subsection (d) of this section,... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection, see (1) Subsection (d) of this section,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...Board has become final. Notwithstanding the provisions of section of 3224 of- the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. • For exceptions to the restrictions imposed by this subsection, see — (1) Subsection (d) of this... | |
| United States. Bureau of Internal Revenue - 1936 - 104 pages
...the Board has become final. Notwithstanding the provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection see — (1) Subsection (d) of this section,... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...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...period, nor, if a petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of section... | |
| |