 | United States. Internal Revenue Service - 1924 - 396 páginas
...prescribed by section 277 (a) of the statute as the period in which the assessment of the tax must be made, the tax may be assessed at any time prior to the expiration of the period agreed upon. ART. 1272. Period of limitation upon collection of tax. — In the case of the tax imposed by the Revenue... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...in writing to the assessment of the tax after the time prescribed hi section 277 for its assessment the tax may be assessed at any time prior to the expiration of the j*riod agreed upon. That is to cover the waiver cases [reading] : (d) Where the assessment of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon. SEC. 278. (d) Where the assessment of the tax is made within the period prescribed in section 277 or... | |
 | John F. Sherwood - 1925 - 206 páginas
...in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed in section 277 or in this... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...in writing to the assessment of the tax after the tune prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed in section 277 or in this... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...prescribed by section 277 (a) of the statute as the period in which the assessment of the tax must be made, the tax may be assessed at any time prior to the expiration of the period agreed upon. ART. 1272. Period of limitation upon collection of tax. — In the case of the tax imposed by the Revenue... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...in writing to the assessment of the tax after the time prescribed in section 275 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon. (c) Collection after assessment. — Where the assessment of any income tax imposed by this title has... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of any income, excess-profits, or war-profits tax imposed by this title or... | |
 | United States - 1928 - 1164 páginas
...after prescribed time. Where before the expiration of the time prescribed in section 1057 of this title for the assessment of the tax, both the Commissioner...may be assessed at any time prior to the expiration of §1058 Note3 ¡1060 the period agreed upon. The period so agreed upon may be extended by subsequent... | |
 | United States. Board of Tax Appeals - 1928 - 1582 páginas
...in writing to the assessment of the tax after the time prescribed in section 277 for its assessment the tax may be assessed at any time, prior to the expiration of the period agreed upon. There can be no question that at the time the consents were executed, the time within which the tax... | |
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Where before the expiration of the time prescribed in subsection fai for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration... 
