 ... no assessment of a deficiency in respect of any tax imposed by subtitle A or B and no levy 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...  Reports of the Tax Court of the United States - Page 951by United States. Tax Court - 1984Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 1028 pages
...until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Tax Court,...become final. Notwithstanding the provisions of section 3653 (a) the making of such assessment or the beginning of such proceeding or distraint during the... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 1044 pages
...until such notice has been mailed to the taxpayer, nor until the expiration of such ninety-day period, nor, if a petition has been filed with the Tax Court,...until the decision of the Tax Court has become final. * * * * * * * • (d) Waiver of restrictions. The taxpayer shall at any time have the right, by a signed... | |
 | United States. Court of Claims - Law reports, digests, etc - 1940 - 760 pages
...follows the provision that "Notwithstanding the 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 is in force may be enjoined by a proceeding in the proper... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...the Board has become final. Notwithstanding the 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 is in force may be enjoined by a proceeding in the proper... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...the Board has become final. Notwithstanding the 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 is in force may be enjoined by a proceeding in the proper... | |
 | United States - Law - 1928 - 1164 pages
...decision of the board has become final. Notwithstanding the provisions of section 154 of this title the making of such assessment or the beginning of such proceeding or distraint during the time such prohibition is in force may be enjoined by a proceeding in the proper... | |
 | United States - Finance - 1928 - 268 pages
...the Board has become final. Notwithstanding the 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 is in force may be enjoined by a proceeding in the proper... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...the Board has become final. Notwithstanding the 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 is in force may be enjoined by a proceeding in the proper... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...Ui« Board has become final. Notwithstanding the 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 is in force may be enjoined by a proceeding In the proper... | |
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