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" The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations as in the case of a deficiency in a tax Imposed by this... "
Reports of the U.S. Board of Tax Appeals - Page 676
by United States. Board of Tax Appeals - 1930
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Laws of the State of Indiana

Indiana - 1951 - 1308 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 132

United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...the same provisions and limitations as in the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in...provisions prohibiting claims and suits for refunds) : (1) Transferees. — The liability, at law or in equity, of a transferee of property of a taxpayer, in...
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Cases Decided in the Court of Claims of the United States, Volume 83

United States. Court of Claims - 1937 - 786 pages
...shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...case of a deficiency in a tax imposed by this title. * * *. (1) The liability, at law or in equity, of a transferee of property of a taxpayer, in respect...
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...(hall, except as hereinafter In this section provided, be assessed, collected, and paid In the same manner and subject to the same provisions and limitations...the case of a deficiency In a tax imposed by this chapter (Including the provisions In case of delinquency In payment after notice and demand, the provisions...
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The Federal Reporter

1962 - 1092 pages
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The Federal Reporter

1935 - 1166 pages
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The Federal Reporter

1961 - 1126 pages
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The Federal Reporter

1947 - 1190 pages
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The Federal Reporter

1944 - 1218 pages
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Legal Bulletin: American Life Convention, Volume 35

1936 - 1060 pages
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