 Notwithstanding the provisions of section 7421 (a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition Is In force may be enjoined by a proceeding In the proper court.  Reports of the United States Tax Court - 15. lappuseautors: United States. Tax Court - 1990Pilnskats - Par šo grāmatu
 | United States. Court of Claims - 1940 - 760 lapas
...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... | |
 | 1926 - 552 lapas
...that "notwithstanding the provisions of section 3224 of the Revised Statutes," a deficiency assessment "during the time such prohibition is in force, may be enjoined by a proceeding in the proper court."2 1 (1881) 104 US 78, 26 L. Ed. 658. Far-reaching as this recent legislation is, it is applicable... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...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 - 1927 - 618 lapas
...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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...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 - 1928 - 268 lapas
...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 - 1928 - 1164 lapas
...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... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...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 court. (b) If the taxpayer files a petition with the Board, the entire amount redetermined as the deficiency... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...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 - 1929 - 1592 lapas
...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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