 | 1969 - 360 pages
...address, shall be sufficient for purposes of subtitle A, chapter 12, and this chapter even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax return. In the case of a joint income tax return filed by husband and wife, such... | |
 | 1960 - 534 pages
...gift tax shall be sufficient if mailed to the taxpayer at his last known address, even though such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax returns. If a joint income tax return has been filed by husband and wife, the... | |
 | 1970 - 364 pages
...address, shall be sufficient for purposes of subtitle A, chapter 12, and this chapter even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax return. In the case of a joint income tax return filed by husband and wife, such... | |
 | 1971 - 368 pages
...gift tax shall be sufficient if mailed to the taxpayer at his last known address, even though such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax returns. If a joint income tax return has been filed by husband and wife, the... | |
 | 1968 - 340 pages
...address, shall be sufficient for purposes of Subtitle A, chapter 12, and this chapter even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax return. In the case of a joint income tax return filed by husband and wife, such... | |
 | 1958 - 1000 pages
...last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. (2) Joint income tax return. In the case of a joint Income tax return filed by husband and wife, such... | |
 | 1997 - 754 pages
...compliance with the requirements of the Code, even though such taxpayer, transferee, or other person is deceased, or is under a legal disability, or, in...case of a corporation, has terminated its existence. Under such circumstances, if no petition is filed with the Tax Court of the United States within 90... | |
 | 1974 - 404 pages
...liability at hie last known address, be sufficient for purposes of this title, even If such person la deceased, or is under a legal disability, or. In the...case of a corporation, has terminated Its existence. (h) Definition of transferee. As used In this section, the term "transferee" includes donee, heir,... | |
| |
... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence. 
