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" 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... "
Report of the Joint Committee on Internal Revenue Taxation - 72. lappuse
autors: United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
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Cases Decided in the Court of Claims of the United States, 83. sējums

United States. Court of Claims - 1937 - 786 lapas
...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...
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Cases Decided in the United States Court of Claims ... with ..., 141. sējums

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 lapas
...(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...
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Reports of the U.S. Board of Tax Appeals, 1. sējums

United States. Board of Tax Appeals - 1926 - 1508 lapas
...by the Revenue Acts of 1916, 1917, 1918, or 1921 shall be assessed, collected and paid in the same manner and subject to the same provisions and limitations as in the case of income taxes imposed by the Revenue Act of 1924. A taxpayer therefore has the same right of appeal...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...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...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...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...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax...
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Internal Revenue Bulletin: Digest

United States. Bureau of Internal Revenue - 1927 - 502 lapas
...1534 Interest on deficiencies in tax imposed by the Revenue Act of 1921 must be assessed in the same manner and subject to the same provisions and limitations as in the case of interest on deficiencies in tax imposed by the Revenue Act of 1926. GCM 2010: CB VI-2-3328 REVENUE...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...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...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a decedent or donor, in respect...
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United States Code Annotated

United States - 1928 - 1164 lapas
...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...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 lapas
...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...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax...
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Reports of the U.S. Board of Tax Appeals, 12. sējums

United States. Board of Tax Appeals - 1929 - 1604 lapas
...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...provisions prohibiting claims and suits for refunds) : (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect of the tax...
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