 | United States. Court of Claims - 1940 - 760 páginas
...or 1001, 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...to the taxpayer, nor until the expiration of such 60-day periodj nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States. Court of Claims - 1945 - 952 páginas
...by providing that "No assessment of a deficiency * * * and no distraint or proceeding in court * * * shall be made, begun, or prosecuted until such notice...the taxpayer, nor •until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...or roo1, 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...to the taxpayer, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...deficiency. 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...to the taxpayer, nor until the expiration of such 60-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...or 1001, 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...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60day period, nor, if a petition has been filed with the... | |
 | United States - 1928 - 1164 páginas
...1224, no assessment of a deficiency in respect of the tax imposed by this chapter and no distraint or proceeding in court for its collection shall be...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60-day period, nor, if a petition has been filed with the... | |
 | United States - 1928 - 268 páginas
...or 1001, 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...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 60-day period, nor, if a petition has been filed with the... | |
 | Robert Hiester Montgomery - 1927 - 592 páginas
...or tool, 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...to the taxpayer, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the Board, until the decision of the Board has... | |
 | United States. Board of Tax Appeals - 1929 - 1592 páginas
...or 1001, no assessment of a deficiency In respect of the tar Imposed by this title and no distraint or proceeding in court for its collection shall be...to the taxpayer, nor until the expiration of such 60-day jieriod, nor, if a petition has been tiled with the Board, until the decision of Ui« Board... | |
 | Robert Hiester Montgomery - 1927 - 592 páginas
...or 1001, 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...prosecuted until such notice has been mailed to the executor, nor until the expiration of such 6o-day period, nor, if a petition has been filed with the... | |
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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 has been mailed to the taxpayer, nor until the expiration of such... 
