 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. SEC. 273. JEOPAEDY ASSESSMENTS. (a) Authority for making. — If the Commissioner believes that the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...subject to liability at his last-known address will be sufficient, even if such taxpayer or other person is deceased, or is under a legal disability, or, in...case of a corporation, has terminated its existence. (e) Dissolved Corporations and Trusts. In connection with the preceding subject matter where the law... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...known address, shall be sufficient for the purposes of this title even if such taxpayer or other person is deceased, or is under a legal disability, or, in...case of a corporation, has terminated its existence. BANKRUPTCY AND RECEIVERSHIPS Sec. 282. (a) Upon the adjudication of bankruptcy of any taxpayer in any... | |
 | United States - Finance - 1928 - 268 pages
...taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. SEC. 273. JEOPARDY ASSESSMENTS. (a) Authority for making. — If the Commissioner believes that the... | |
 | United States - Law - 1928 - 1164 pages
...the purposes of this chapter even if such taxpayer or other person is deceased, or is under a légal disability, or, in the case of a corporation, has terminated its existence. (Feb. 26, 1926, c. 27, § 281, 44 Stat. 62.) Historical Note This section constitutes Í 281 of Act... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...known address, shall be sufficient for the purposes of this title even if such taxpayer or other person is deceased, or is under a legal disability, or, in...case of a corporation, has terminated its existence. The Report of the Senate's Committee on Finance explains the reason for enacting this section as follows:... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. AST. 1171. Assessment of a deficiency. — If the Commissioner determines that there is a deficiency... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability,...case of a corporation, has terminated its existence. ART. 1171. Assessment of a deficiency.—If the Commissioner determines that there is a deficiency... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...58 compliance with the requirements of the Act, even though such donor, transferee, or other person is deceased, or is under a legal disability, or, in...case of a corporation, has terminated its existence. Under such circumstances if no petition is filed with the Board of Tax Appeals before the expiration... | |
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... even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence. 
