| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| 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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