Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...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 (cl) of this...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 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. (b) If the executor files a petition with the Board, the entire amount redetermined as the deficiency...
Full view - About this book

Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 154 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. * * (e) The Board shall have jurisdiction to redetermine the correct amount of the deficiency, even...
Full view - About this book

Reports of the U.S. Board of Tax Appeals, Volume 11

United States. Board of Tax Appeals - Taxation - 1929
...provisions of section 3224 of tl>e Hevised 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. action taken by the Commissioner was the action authorized and required of him under the statute for...
Full view - About this book

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 - Law reports, digests, etc - 1933
...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...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 289

United States. Supreme Court - Law reports, digests, etc - 1933
...provisions of section 3224 of the Rev. Stats. 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. • .... Sec. 278. (a) In the case of a false or fraudulent return with intent to evade tax or of a...
Full view - About this book

Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 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,...
Full view - About this book

Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - Gifts - 1933 - 76 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,...
Full view - About this book

Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 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,...
Full view - About this book

Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 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,...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF