 | United States. Internal Revenue Service - 1935 - 490 pages
...or the taxable year then current unless such proceedings be brought without delay, the Commissioner shall declare the taxable period for such taxpayer...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...or the taxable year then current unless such proceedings be brought without delay, the Commissioner shall declare the taxable period for such taxpayer...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...corporation in „ the liquidation of the whole or any part of its capital stock, the Commissioner shall declare the taxable period for such taxpayer...immediately terminated and shall cause notice of such rindin» and declaration to be given the taxpayer, together with a demand for immediate payment of... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...or the taxable year then current unless such proceedings be brought without delay, the Commissioner shall declare the taxable period for such taxpayer...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | 1961 - 636 pages
...00 (3) 70 percent of item (2) (4) 10 percent of item (3) 64,278.00 6, 427. 80 52, 822. 00 5, 282. 20 year unless such proceedings be brought without delay,...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | 1966 - 276 pages
...or the preceding taxable year unless such proceedings be brought without delay, the Secretary or hla delegate shall declare the taxable period for such...finding and declaration to be given the taxpayer, together with a demand for Immediate payment of the tax for the taxable period so declared terminated... | |
 | 1960 - 510 pages
...year. SBC. 8851. Termination of taxable year — (a) Income tax in jeopardy — (1) In general. It the Secretary or his delegate finds that a taxpayer...finding and declaration to be given the taxpayer, together with a demand for Immediate payment of the tax for the taxable period so declared terminated... | |
 | 1969 - 372 pages
...taxable year. SEC. 6851. Termination of taxable year — (a) Income tax in jeopardy — (1) In general. If the Secretary or his delegate finds that a taxpayer...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...due after the termination of a taxpayer's taxable period, must fol1 Section 6851 (a) ( 1 ) provides: "If the Secretary or his delegate finds that a taxpayer...finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated... | |
 | 1972 - 372 pages
...(1) In general. If the Secretary or his delegate finds that a taxpayer designs quickly to depart irom the United States or to remove his property therefrom,...finding and declaration to be given the taxpayer, together with a demand for Immediate payment of the tax for the taxable period so declared terminated... | |
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Secretary or his delegate shall declare the taxable period for such taxpayer immediately terminated, and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable... 
