 | United States. Department of the Treasury - 1928 - 832 страница
..."60 days after such notice is mailed (not counting Sunday as the sixtieth day) the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency," is clear. Is that jurisdiction shorn by the other jurisdictional requirement, which the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 страница
...the new act until he has mailed to the taxpayer notice of the deficiency, nor, if the taxpayer has filed a petition with the Board of Tax Appeals for a redetermination of the deficiency, until the decision of the board has become final. Such prohibition does not, of course,... | |
 | 1927 - 1158 страница
...sixty days after such notice is mailed (not counting Sunday as the sixtieth day) the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency" In pursuance of his statutory right that "the taxpayer may file a petition with the Board... | |
 | Eric Louis Kohler - 1927 - 618 страница
...60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. Except as otherwise provided in subdivision (d) or (/) of this section or in section 279,... | |
 | United States - 1928 - 1164 страница
...60 days after such notice is mailed (not counting Sunday as the sixtieth day), the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. Except as otherwise provided in § HOla or HOlb of this title or in section 1104 or 1224,... | |
 | United States - 1928 - 268 страница
...60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer 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 title and no distraint... | |
 | United States. Internal Revenue Service - 1929 - 176 страница
...notifying him of the final determination of a deficiency by the Commissioner, the executor may file a petition with the Board of Tax Appeals for a redetermination of the deficiency, other than a deficiency resulting from the correction of a mathematical error appearing... | |
 | Robert Hiester Montgomery - 1927 - 592 страница
...Taxpayer or his counsel must appeal.—The law provides [section 274 (a)] that "the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency." The taxpayer may be represented by counsel but the appeal must be by the taxpayer and... | |
 | United States. Board of Tax Appeals - 1930 - 1460 страница
...60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer may file a petition with the Board of Tax Appeals for a redetermination of the deficiency. Except as otherwise provided in subdivision (d) or (I) of this section or in section 279,... | |
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No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice... 
