 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or...suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except — (1) As to overpayments determined by a decision... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...Commissioner has mailed to the taxpayer a notice of deficiency under section 562 (a) and if the taxpayer files a petition with the Board of Tax Appeals within the...no credit or refund in respect of the tax for the calendar year in respect of which the Commissioner has determined the deficiency shall be allowed or... | |
 | 1974 - 404 pages
...(or failure to act) to which such petition relates, In respect of which the Secretary or his delegate has determined the deficiency shall be allowed or...suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except — (1) As to overpayments determined by a decision... | |
 | 1973 - 492 pages
...(or failure to act) to which such petition relates, In respect of which the Secretary or his delegate has determined the deficiency shall be allowed or made and no suit by the Title 26 — lnternal Revenue taxpayer for the recovery of any part of the tax shall be Instituted... | |
 | 1960 - 534 pages
...decedent, in respect of which a district director (or an assistant regional commissioner, appellate) has determined the deficiency, shall be allowed or made, and no suit in any court for the recovery of any part of such tax shall be instituted by the taxpayer, except as... | |
 | 1971 - 368 pages
...decedent, in respect of which a district director (or an assistant regional commissioner, appellate) has determined the deficiency, shall be allowed or made, and no suit in any court for the recovery of any part of such tax shall be instituted by the taxpayer, except as... | |
 | 1969 - 360 pages
...decedent, in respect of which a district director (or an assistant regional commissioner, appellate) has determined the deficiency, shall be allowed or made, and no suit in any court for the recovery of any part of such tax shall be instituted by the taxpayer, except as... | |
 | 1968 - 340 pages
...decedent, in respect of which a district director (or an assistant regional commissioner, appellate) has determined the deficiency, shall be allowed or made, and no suit in any court for the recovery of any part of such tax shall be instituted by the taxpayer, except as... | |
 | 1970 - 364 pages
...decedent, in respect of which a district director (or an assistant regional commissioner, appellate) has determined the deficiency, shall be allowed or made, and no suit in any court for the recovery of any part of such tax shall be instituted by the taxpayer, except as... | |
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Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of such tax shall be instituted in any court... 
