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" 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 made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 131
by United States. Court of Claims, Audrey Bernhardt - 1959
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Proposals for Administrative Changes in Internal Revenue Service Procedures ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - Government publications - 1975 - 454 pages
...subtitle A or В or chanter 42 and no levy or proceeding in court for its collection shall bp made, becim, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor. if a petition has been filed with the Tax Court,...
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Jeopardy and Termination Assessments and Administrative Summonses: Hearing ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Administration of the Internal Revenue Code - Income tax - 1976 - 264 pages
...subtitle A or B or chapter 42 and no levy or proceeding in court for its collection shall be marte. begun. or prosecuted until such notice has been mailed...to the taxpayer, nor until the expiration of such no-day or inn-day period. as the case mny be. nor. if a petition has been filed with the Tax Court,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 424

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1977 - 1192 pages
...assessment of a deficiency in respect of any tax imposed by subtitle A or B or chapter 42 and no levy or proceeding in court for its collection shall be...to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court,...
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Reports of the Tax Court of the United States, Volume 75

United States. Tax Court - Taxation - 1980 - 892 pages
...deficiency in respect of any tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be...to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court,...
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Reports of the Tax Court of the United States, Volume 81

United States. Tax Court - Taxation - 1984 - 1122 pages
...statutory scheme would be frustrated if this Court were able to render a decision without fixing the be made, begun, or prosecuted until such notice has...to the taxpayer, nor until the expiration of such 90-day or IJXWay period, as the case may be, nor, if a petition has been filed with the Tax Court,...
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Reports of the Tax Court of the United States, Volume 91

United States. Tax Court - Taxation - 1989 - 1196 pages
...deficiency in respect of any tax imposed by subtitle A or B, chapter 41, 42, 43, 44, or 45 and no levy or proceeding in court for its collection shall be...until such notice has been mailed to the taxpayer, not until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has...
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Reports of the Tax Court of the United States, Volume 94

United States. Tax Court - Taxation - 1990 - 1038 pages
...maintained against the taxpayer until the notice has been mailed and the ninety-day period has run, and, if a petition has been filed with the Tax Court, until the judgment of that court has become final. notice of res Year 1983 Deficiency $36,117 Sec. 6653(bHl)...
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United States Statutes at Large, Volume 53, Part 1

United States - Session laws - 1939 - 780 pages
...ninetieth day), the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. No assessment of a deficiency in respect of the tax imposed by this subchapter and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...deficiency in respect of any tax imposed by subtitle A or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be...to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court,...
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New York State Personal Income Tax Law and Regulations (As of January 1, 2008)

CCH State Tax Law Editors - Business & Economics - 2008 - 1204 pages
...ninety days. (c) Restrictions on assessment and levy. No assessment of a deficiency in tax and no levy or proceeding in court for its collection shall be made, begun or prosecuted, except as otherwise provided in section 11-534 of this chapter, until a notice of deficiency has been...
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