| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a re -hearing. (f) If after the enactment of this Act the Commissioner has mailed to... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) Further deficiency letters restricted. — If the Commissioner has... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (/) If after the enactment of this Act the Commissioner has mailed to the... | |
| United States. Congress. House. Committee on Ways and Means - Internal revenue - 1927 - 1034 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...if claim therefor is asserted by the commissioner within the statutory period of limitations provided in section 277 or section 278." 9. Statute of limitations... | |
| United States. Congress. House. Committee on Ways and Means - Taxation - 1927 - 1032 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...if claim therefor is asserted by the commissioner within the statutory period of limitations provided in section 277 or section 278." 9. Statute of limitation*... | |
| United States - Law - 1928 - 1164 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the commissioner at or before the hearing or a rehearing. (Feb. 26, 1926, c. 27, § 308(e), 44 Stat. 75.) Historical Note This section... | |
| United States - Finance - 1928 - 268 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the... | |
| United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...greater than the amount of the deficiency, notice of which has been mailed to the executor, and to determine whether any additional amount or addition...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (f) If after the enactment of this Act the Commissioner has mailed to the... | |
| United States. Board of Tax Appeals - Taxation - 1929 - 1562 pages
...deficiency, notice of which has been mailed to the taxpayer, and to determine whether any penalty, additional amount or addition to the tax should be...therefor is asserted by the Commissioner at or before the hearing or a rehearing. (Italics ours.) As I read this section, the assertion of a claim for the... | |
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