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" Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper court. "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 111
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Income Tax Procedure ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 11

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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 888 pages
...decision of the Board has become final. Notwithstanding the provisions of section 3224 of the Rev. Stats, the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. Opinion of the Court. 289 VS. of corporate assets, without assessment against them, the value of what...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

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,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 860 pages
...decision of the Board has become final. Notwithstanding the provisions of section 3224 of the Rev. Stats. the making of such assessment or the beginning of...may be enjoined by a proceeding in the proper court. • .... Sec. 278. (a) In the case of a false or fraudulent return with intent to evade tax or of a...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

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,...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

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,...
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Comparison of the Revenue Acts of 1934 and 1936

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...
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Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

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,...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

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...
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