 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...case of a deficiency in a tax imposed by this title. * * *. (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1959 - 1028 pages
...(hall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment after notice and demand, the provisions... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...and subject to the same provisions and limitations as are provided in subdivision (k) of section 274 in the case of a deficiency in a tax imposed by this title. TAXES UNDER PRIOR ACTS Sec. 283. (a) If after the enactment of this Act the Commissioner determines... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...and subject to the same provisions and limitations as are provided in subdivision (k) of section 274 in the case of a deficiency in a tax imposed by this title. Taxes Tinder Prior Acts § 283. (a) If after the enactment of this Act the Commissioner determines... | |
 | United States - Law - 1928 - 1164 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions... | |
 | United States - Finance - 1928 - 268 pages
...and subject to the same provisions and limitations as are provided in subdivision (k) of section 274 in the case of a deficiency in a tax imposed by this title. PERIOD OF LIMITATION UPON ASSESSMENT AND COLLECTION OF TAX SEC. 277. (a) Except as provided in section... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...shall, except aa hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...tax imposed by this title (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1604 pages
...assessed, collected, and paid in the same manner and subject to the same provisions and limitations us in the case of a deficiency in a tax imposed by this title (including the provisions In case of delinquency in payment after notice and demand, the provisions authorizing distraint and... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...and subject to the same provisions and limitations as are provided in subdivision (k) of section 274 in the case of a deficiency in a tax imposed by this title. Taxes under Prior Acts SEC. 283. (a) If after the enactment of this Act the Commissioner determines... | |
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ASSETS. (a) Method of Collection. — The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations as in the case... 
