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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. "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Pagina 300
de United States. Supreme Court - 1960
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Cases Decided in the United States Court of Claims ... with ..., Volumul 145

United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pagini
...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...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pagini
...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...
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Report of the Joint Committee on Internal Revenue Taxation, Volumele 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pagini
...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...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pagini
...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...
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United States Code Annotated

United States - 1928 - 1164 pagini
...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...
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Reports of the U.S. Board of Tax Appeals, Volumul 6

United States. Board of Tax Appeals - 1928 - 1560 pagini
...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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pagini
...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...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 pagini
...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...
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Reports of the U.S. Board of Tax Appeals, Volumul 11

United States. Board of Tax Appeals - 1929 - 1592 pagini
...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...
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Reports of the U.S. Board of Tax Appeals, Volumul 13

United States. Board of Tax Appeals - 1929 - 1562 pagini
...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...
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