 If the jeopardy assessment is made before any notice in respect of the tax to which the jeopardy assessment relates has been mailed under section 272 (a), then the Commissioner shall mail a notice under such subsection within 60 days after the making...  IRS, Taxing the Heroin Barons: Hearings Before the Subcommittee to ... - 287. lappuseautors: United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Investigate Juvenile Delinquency - 1976 - 627 lapasPilnskats - Par šo grāmatu
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) Deficiency letters. — If the jeopardy assessment...jeopardy assessment relates has been mailed under section 272 (a), then the Commissioner shall mail a notice under such subsection within 60 days after the making... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) If the jeopardy assessment is made before any notice...jeopardy assessment relates has been mailed under subdivision (a) of section 274, then the Commissioner shall mail a notice under such subdivision within... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...in any case that the assessment or the collection of a deficiency would be jeopardized by delay.81 If the jeopardy assessment is made before any notice in respect of the tax to which it relates has been mailed under Section 274 (a) then the Commissioner must mail a notice of final... | |
 | United States - 1928 - 1164 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) If the jeopardy assessment is made before any notice...jeopardy assessment relates has been mailed under section 1048 of this title, then the commissioner shall mail a notice under such section within 60 days after... | |
 | United States - 1928 - 268 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) If the jeopardy assessment is made before any notice...jeopardy assessment relates has been mailed under subdivision (a) of section 274, then the Commissioner shall mail a notice under such subdivision within... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) If the jeopardy assessment is made before any notice...jeopardy assessment relates has been mailed under subdivision (a) of section 308, then the Commissioner shall mail a notice under such subdivision within... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...Board, then the assessment is limited to the amount of the deficiency determined by the Board. Where the jeopardy assessment is made before any notice in respect of the deficiency to which the jeopardy assessment relates has been mailed under subdivision (a) of section... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) Deficiency letters. — If the jeopardy assessment...jeopardy assessment relates has been mailed under section 272 (a), then the Commissioner shall mail a notice under such subsection within 60 days after the making... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...notice and demand shall be made by the collector for the payment thereof. (b) Deficiency letters.—If the jeopardy assessment is made before any notice...jeopardy assessment relates has been mailed under section 272(a), then the Commissioner shall mail a notice under such subsection within 60 days after the making... | |
 | United States. Internal Revenue Service - 1933 - 98 lapas
...provided for by law) and notice and demand shall be made by the collector for the payment thereof. (b) Deficiency letters. — If the jeopardy assessment is made before any notice in respe^r of the tax to which the jeopardy assessment relates has been mailed under section 513 (a),... | |
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