 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 σελίδες
...the case of any taxpayer, the Commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the Commissioner is authorized...such deficiency to the taxpayer by registered mail. Within ninety days after such notice is mailed (not counting Saturday, Sunday, or a legal holiday in... | |
 | Eric Louis Kohler - 1927 - 618 σελίδες
...the Commissioner determines that there is a 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 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 σελίδες
...the Commissioner determines that there is a 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 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 σελίδες
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the... | |
 | United States - 1928 - 1164 σελίδες
...collection of deficiency. If the commissioner determines that there is a deficiency in respect of the tax imposed by this chapter, the commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the... | |
 | United States. Board of Tax Appeals - 1928 - 1560 σελίδες
...the Commissioner determines that there to a 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 00 days after such notice is mailed • • • the taxpayer may file a petition with the Board... | |
 | United States - 1928 - 268 σελίδες
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the... | |
 | Robert Hiester Montgomery - 1927 - 592 σελίδες
...the Commissioner determines that there is a 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 60 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | United States. Board of Tax Appeals - 1929 - 1592 σελίδες
...the Commissioner determines that there is a deficiency in respect of the t«x imposed by this title, the Commissioner Is authorized to send notice of such deficiency to the taxpayer by registered mall Within 00 days after such notice is mailed (not counting Sunday as the sixtieth day), the taxpayer... | |
 | United States. Board of Tax Appeals - 1929 - 1562 σελίδες
...the Commissioner determines that there is a deficiency in respect of the tax imposed by this title, the Commissioner is authorized to send notice of such deficiency to the executor by registered mail. Within sixty days after such notice is mailed (not counting Sunday as... | |
| |
If in the case of any taxpayer, the Commissioner determines that there is a 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. 
