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" Court and when the amount which should have been assessed has been determined by a decision of the Tax Court which has become final... "
Taxpayer Safeguards: Hearing Before the Subcommittee on Oversight of the ... - 409. lappuse
autors: United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1983 - 815 lapas
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...request of the taxpayer, be proportionately reduced. (*) When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...proportionately reduced. (i) Collection of unpaid amounts. — When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...request of the taxpayer, be proportionately reduced. (i) When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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United States Code Annotated

United States - 1928 - 1164 lapas
...request of the executor, be proportionately reduced. (i) When the petition has been filed with the board and when the amount which should have been assessed has been determined by a decision of the board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...of the executor, be proportionately reduced. • (i) When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decison of the Board which has become final, then any unpaid portion, the collection of which has been...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 lapas
...request of the executor, be proportionately reduced. (i) When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 lapas
...notice and demand under this subdivision. * * * (i) When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 lapas
...proportionately reduced. (i) Collection of unpaid amounts. — When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 lapas
...proportionately reduced. (i) Collection of unpaid amounts.—When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...proportionately reduced. (i) Collection of unpaid amounts. — When the petition has been filed with the Board and when the amount which should have been assessed has been determined by a decision of the Board which has become final, then any unpaid portion, the collection of which has been stayed by the...
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