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" Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of... "
The Code of Federal Regulations of the United States of America - Página 176
1968
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claim for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board; but no petition for any...
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Report of the Joint Committee on Internal Revenue Taxation, Volúmenes1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claim for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board; but no petition for any...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...that claim for the deficiency and such interest, additional amounts and additions to the tax might be presented for adjudication in accordance with law,...before which the bankruptcy or receivership proceeding was pending, despite the pendency of proceedings for the redetermination of the deficiency by petition...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 páginas
...immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claims for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board; but no petition for any...
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United States Code Annotated

United States - 1928 - 1164 páginas
...immediately assessed if such deficiency has not theretofore been assessed in .accordance with law. Claim for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the board ; but no petition for any...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 páginas
...immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claim for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redeterrnination of the deficiency in pursuance of a petition to the Board; but no petition for any...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 páginas
...immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claims for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board ; but no petition for any...
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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 páginas
...Immediately assessed if such deficiency has not theretofore been assessed in accordance with law. Claims for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency In pursuance of a petition to the Board; but no petition for any...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 98 páginas
...the deficiency and such interest, additional amounts and additions to the tax may be presented, 40 for adjudication In accordance with law, to the court...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board ; but no petition for any...
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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 páginas
...suspension under this sentence shall in no case be for a period in excess of two years. Claims for the deficiency and such interest, additional amounts...pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board ; but no petition for any...
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