 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...and subject to the same provisions and limitations as are provided in section 272 (j) and section 296 in the case of a deficiency in a tax imposed by this chapter. SEC. 275. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as provided in section 276 —... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...and subject to the same provisions and limitations as are provided in section 272 (j) and section 296 in the case of a deficiency in a tax imposed by this chapter. Sec. 275. Period of limitation upon assessment and collection. provided for by law) determined by the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...subject to the same provisions and limitations as are provided in section 272 (j') and section 296 in the case of a deficiency in a tax imposed by this chapter. SEC. 275. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as provided in section 276 —... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...and subject to the same provisions and limitations as are provided in section 272 (j) and section 296 in the case of a deficiency in a tax imposed by this chapter. SEC. 275. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION. Except as provided in section 276 —... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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 as in the case of a deficiency in the tax imposed by this chapter (including the provisions in case of delinquency in payment after notice... | |
| |
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... 
