 | United States. Internal Revenue Service - 1933 - 98 pages
...Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax Imposed by this title and no distraint... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...Sunday or a legal holiday in the District of Columbia as the ninetieth day) , the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 pages
...Within 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the donor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...Sunday or a legal holiday in the District of Columbia as the ninetieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...Sunday or a legal holiday in the District of Columbia as the ninetieth day), the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this subchapter and no distraint... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...Sunday or a legal holiday in the District of Columbia as the ninetieth day), the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imjM)sed by this subchapter and no... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...Sunday or a legal holiday in the District of Columbia as the ninetieth day) , the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this title and no distraint... | |
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No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice... 
