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" Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 131
by United States. Court of Claims, Audrey Bernhardt - 1959
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding In the proper court. For exceptions to the restrictions imposed by this subsection, see— (1) Subsection (d) of this section,...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 98 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection see — (1) Subsection (d) of this section,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 788 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. Opinion of the Court. 287 US inafter set forth." Petitioners denied this allegation. They maintained...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection, see (1) Subsection (d) of this section,...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection see — (1). Subsection (d) of this section,...
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Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - 1936 - 104 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection see — (1) Subsection (d) of this section,...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by this subsection, see — (1) Subsection (d) of this section,...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. In the case of a joint return filed by husband and wife such notice of deficiency may be a single joint...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. (2) CROSS REFERENCES. — For exceptions to the restrictions imposed by this subsection see — Subsection...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 pages
...provisions of section 3224 of the Revised Statutes the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition...may be enjoined by a proceeding in the proper court. For exceptions to the restrictions imposed by thia subsection, see — (1) Subsection (d) of this section,...
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