 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...such 90-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final. Notwithstanding the provisions of...may be enjoined by a proceeding in the proper court. (2) CROSS REFERENCES. — For exceptions to the restrictions imposed by this subsection see — Subsection... | |
 | United States - 1939 - 780 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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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... | |
 | 1940 - 1806 pages
...distraint or proceeding In court for Its collection shall be made, begun, or prosecuted until such notice ~ mo ; 1ˎX ' n d q sŬێ\ wՖ W b VL p r ۗ|7 ^ g g ˶... 6 s ; ] t Y 7 zi) Ug $&W X _ a Q b Board, until the decision of the Board has become final. Notwithstanding the provisions of section... | |
 | 1939 - 1030 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... | |
 | 1941 - 1688 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... | |
 | United States - 1953 - 1744 pages
...prosecuted until such notice has been mailed to the donor, nor until the expiration of such 90-day ribute, apportion, or allocate gross income, deductions,...businesses, if he determines that such distribution, If the notice is addressed to a donor outside the States of the Union and the District of Columbia,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 2162 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...may be enjoined by a proceeding in the proper court. If the notice is addressed to a person outside the states of the Union and the District of Columbia,... | |
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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. 
