 | United States - 1928 - 268 pages
...assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including the provisions in case of delinquency in payment after notice and demand and the provisions prohibiting claims and suits for refund) as in the case of a deficiency in the tax... | |
 | United States - 1928 - 1164 pages
...assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including the provisions in case of delinquency in payment after notice and demand and the provisions prohibiting claims and suits for refund) as in the case of a deficiency in the tax... | |
 | United States. Board of Tax Appeals - 1929 - 1604 pages
...to the same provisions and limitations us in the case of a deficiency in a tax imposed by this title (including the provisions In case of delinquency in...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in...provisions prohibiting claims and suits for refunds): (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | United States. Internal Revenue Service - 1929 - 478 pages
...the respondent's motion, is as follows: tax imposed by this title (including the provisions in the case of delinquency in payment after notice and demand,...provisions prohibiting claims and suits for refunds) ; (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...computed shall be collected and paid in the same manner and subject to the same provisions and limitations (including the provisions in case of delinquency in payment after notice and demand, and the provisions relating to claims and suits for refund) as in the case of a deficiency in the tax... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...assessed, collected, and paid in the same manner and subject to the same provisions and limitations (including the provisions in case of delinquency in payment after notice and demand and the provisions prohibiting claims and suits for refund) as in the case of a deficiency in the tax... | |
 | United States. Board of Tax Appeals - 1930 - 1618 pages
...to the same provisions and limitations as in the case of a deficiency in a tax imposed by this title (including the provisions in case of delinquency in...collection, and the provisions prohibiting claims for suits I'or refunds) : (1) The liability, at law or In equity, of a transferee of property of a... | |
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... (a) Method of Collection. — 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... 
