 | United States. Court of Claims - 1940 - 760 halaman
...the redetermination of the deficiencies determined by the Commissioner. This section is as follows : (a) If in the case of any taxpayer, the Commissioner...deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered mail. Within... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 halaman
...follows : §272. Procedure in general— [(a) (1) Petition to The Tax Court of the United States.] If in the case of any taxpayer, the Commissioner determines...a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized to send notice of such deficiency to the taxpayer by registered... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 halaman
...may be made. It is suggested, therefore, that section 274, subdivision (a) should read as follows: "If, in the case of any taxpayer, the commissioner determines that there is a deficiency with respect to the tax imposed by this title, the taxpayer, except as provided in subdivision (d),... | |
 | United States. Internal Revenue Service - 1924 - 76 halaman
...after the due date of the tax to the expiration of the period of the extension. * * * SEC. 308. (a) If the commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...the amounts previously abated, credited, refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner...determines that there is a deficiency in respect of the tax filed, the Commissioner shall examine it. If it then appears that the correct amount of the tax is... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...the amounts previously abated, refunded, or otherwise repaid in respect of such tax. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...IV of the Revenue Act of 1921 is hereby increased from three years to five years. SEC. 308. (a) If the Commissioner determines that there is a deficiency in respect of the tax imposed by Part I of this title, the executor, except as provided in subdivision (d), shall be notified of such... | |
 | United States. Board of Tax Appeals - 1926 - 1508 halaman
...applicable to the tax under consideration in this appeal, grants to the taxpayer the right of appeal if the Commissioner determines that there is a deficiency in respect of the tax imposed by Title II of the act. Nowhere does the act contain any limitation on the Board "as to what it may consider... | |
 | United States. Board of Tax Appeals - 1927 - 1522 halaman
...mailing of the deficiency letter, and that this he failed to do. The Revenue Act of 1924 provides : SEC. 274 (a) If, In the case of any taxpayer, the Commissioner...deficiency in respect of the tax imposed by this title, the taxP«yer. except as provided in subdivision (d), shall be notified of such deficiency by registered... | |
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If in the case of any taxpayer, the Commissioner determines that there is a deficiency... 
