 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...assessment may be made only in respect of the deficiency determined by the Board in its decision. (e) A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (f) When a jeopardy... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...respect of the deficiency determined by the Board in its decision. (e) Expiration of right to assess. — A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (f) Bond to stay... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...assessment may be made only in respect of the deficiency determined by the Board in its decision. (e) A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (/) When a jeopardy... | |
 | United States - Law - 1928 - 1164 pages
...assessment may be made only in respect of the deficiency determined by the board in its decision. (e) A jeopardy assessment may not be made after the decisio'n of the board has become final or after the executor has filed a petition for review of the decision of the board. (f) When a jeopardy... | |
 | United States - Finance - 1928 - 268 pages
...assessment may be made only in respect of the deficiency determined by the Board in its decision. (e) A jeopardy assessment may not be made after the decision of the Board has become final or after the executor has filed a petition for review of the decision of the Board. (f) When a jeopardy... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...assessment may be made only in respect of the deficiency determined by the Board in its decision. (e) A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (f) When a jeopardy... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...assessment may be made only in respect of the deficiency determined by the Board in its decision. (e) A jeopardy assessment may not be made after the decision of the Board has become final or after the executor has filed & petition for review of the decision of the Board. (f) When a jeopardy... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...respect of the deficiency determined by the Board in its decision. (e) Expiration of right to assess. — A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (f) Bond to stay... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...deficiency determined by the Board In Its decision. . .'V - ' (e) Expiration of right to assess. — A jeopardy assessment may not be made after the decision of the Board has become final or after the donor has filed a petition for review of the decision of the Board. (f) Bond to stay collection.... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...respect of the deficiency determined by the Board in its decision. (e) Expiration of right to assess.—A jeopardy assessment may not be made after the decision of the Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. (f) Bond to stay... | |
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Board has become final or after the taxpayer has filed a petition for review of the decision of the Board. 
