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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... "
Cases Decided in the Court of Claims of the United States - Page 575
by United States. Court of Claims - 1942
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 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. Except as otherwise provided in subdivision (d) or (f ) of this section or in section 312...
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The Code of Federal Regulations of the United States of America ..., Book 2

1941 - 1688 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 chapter and no distraint...
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The Code of Federal Regulations of the United States of America ..., Book 2

1940 - 1806 pages
...Sunday or a legal holiday In the District of Columbia as the ninetieth day), the taxpayer may file ing the lives of his employees, the beneficiaries of which are design deficiency. No assessment of a deficiency In respect of the tax Imposed by this title and no distraint...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 314

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1942 - 830 pages
...refused to accept the amended return * and the remittance of the additional $400.00. Petitioner then filed a petition with the Board of Tax Appeals for a redetermination of its excess profits tax8 for 1936, claiming tion with respect to carrying on or doing business for any...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 314

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1942 - 830 pages
...refused to accept the amended return 2 and the remittance of the additional $400.00. Petitioner then filed a petition with the Board of Tax Appeals for a redetermination of its excess profits tax8 for 1936, claiming tion with respect to carrying on or doing business for any...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 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 chapter and no distraint...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1949 - 600 pages
...notifying him of the final determination of a deficiency by the Commissioner, the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency, other than a deficiency resulting from the correction of a mathematical error appearing...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947 - 1354 pages
...part by the Commissioner" he shall send a notice thereof by registered mail and the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the excess profits tax. That amendment likewise was made effective as t>f the date of the enactment of...
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Reports of the United States Tax Court, Volume 81

United States. Tax Court - 1984 - 1120 pages
...court. In Moir v. United States, 149 F.2d 455 (1st Cir. 1945), the taxpayer, an executor of an estate, filed a petition with the Board of Tax Appeals for a redetermination of an estate tax deficiency. After the Board's opinion in that case was filed, the taxpayer paid the redetermined...
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The Code of Federal Regulations of the United States of America

1949 - 430 pages
...notifying him of the final determination of a deficiency by the Commissioner, the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency, other than a deficiency resulting from the correction of a mathematical error appearing...
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