Explanation:

Let’s break it down:

- Estoppel by record:

This is when a fact has already been determined by a court decision or record—basically, you can’t argue against what the record says. In taxation, courts sometimes won’t bar reassessment or changing of tax liabilities just because a similar issue was decided earlier; revenue authorities aren’t always fully estopped.

- Estoppel by deed:

This is when someone is bound by statements or agreements made in a formal document (like a deed). In tax, this doesn’t always apply because the tax department generally isn't bound by what’s declared in such documents.

- Estoppel in pais (equitable estoppel):

This is about acting in a way that makes someone else rely on your promise to their detriment. Again, tax authorities typically aren’t fully bound by this; public revenue interest can override it.

- All of them:

Truth is, estoppel in its regular legal forms is usually not applied strictly against the tax department. Public interest comes first, so none of these estoppels operate in the same way in tax matters as they might elsewhere.

So the correct answer is:

Option 4: all of them

None of these estoppels technically apply in straightforward, full effect in taxation matters.