 | United States. Board of Tax Appeals - 1930 - 1460 σελίδες
...determines that there Is a deficiency in respect of the tax imposed by this title, the Commissioner la authorized to send notice of such deficiency to the taxpayer by registered mail Within 60 days after such notice is mailed * * » the taxpayer may flle a petition with the Board of... | |
 | United States. Court of Claims - 1932 - 928 σελίδες
...form of notice, but provides only that if the commissioner determines that there is a deficiency he is authorized to send notice of such deficiency to the taxpayer by registered mail. The notice of July 12, 1926, which was received by the plaintiff, complied with this requirement. The... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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. Court of Claims - 1933 - 802 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. Internal Revenue Service - 1933 - 98 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 donor by registered mail. Within 60 days after such notice is mailed (not counting Sunday as the sixtieth... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 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 sixty days after such notice is mailed (not counting Sunday, a holiday, or a partial holiday,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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 90 days after such notice is mailed (not counting Sunday or a legal holiday in the District... | |
 | United States. Internal Revenue Service - 1936 - 604 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 ninety days after such notice is mailed (not counting Sunday or a legal holiday in the District... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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 §0 dayo 90 days after such notice is mailed (»et counting Sunday... | |
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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. 
