 ... (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection,...  The Code of Federal Regulations of the United States of America Having ... - Página 16531939Visualização completa - Sobre este livro
 | United States - 1928 - 268 páginas
...determination or assessment thus made) (1) the case shall not be reopened or the determination and assessment modified by any officer, employee, or agent of the...be annulled, modified, set aside, or disregarded. (c) Section 1106(b) of the Revenue Act of 1926 is repealed, effective on the expiration of 30 days... | |
 | United States. Internal Revenue Service - 1929 - 478 páginas
...thereof. (6) The effect of a duly executed closing agreement is prescribed by section 606 (6) as follows: If such agreement is approved by the Secretary, or...be annulled, modified, set aside, or disregarded. ARTICLE X. RESERVATION OF POWER TO AMEND The power to amend or repeal these regulations or any provision... | |
 | United States. Internal Revenue Service - 1929 - 176 páginas
...for any taxable period ending prior to the date of the agreement. (b) Finality of agreements.—If such agreement is approved by the Secretary, or the...be annulled, modified, set aside, or disregarded. <c) Section 1106(b) of the Revenue Act of l'.)26 is repealed, effective on the expiration of 30 days... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 páginas
...misrepresentation of a material fact — (1) The case shall not be reopened as to the matters agreed upon 01 the agreement modified, by any officer, employee,...be annulled, modified, set aside, or disregarded. (c) Section 1106(b) of the revenue act of 1926 is repealed, effective on the expiration of 30 days... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 páginas
...misrepresentation of a material fact — (1) The case shall not be reopened as to the matters agreed upon 01 the agreement modified, by any officer, employee,...be annulled, modified, set aside, or disregarded. (c) Section 1106(b) of the revenue act of 1926 is repealed, effective on the expiration of 30 days... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...the approval of the Secretary, be applied without retroactive effect." SEC. 606. CLOSING AGREEMENTS. (a) Authorization. — The Commissioner (or any officer...be annulled, modified, set aside, or disregarded. (c) Section 1106 (b) of the Revenue Act of 1926 is repealed, effective on the expiration of 30 days... | |
 | United States. Internal Revenue Service - 1932 - 76 páginas
...for any taxable period ending prior to the date of the agreement. (b) Finality of agreements.—If such agreement is approved by the Secretary, or the...be annulled, modified, set aside, or disregarded. ART. 72. Closing agreements.—Agreements for the final determination of taxes imposed under Title... | |
 | United States. Internal Revenue Service - 1933 - 98 páginas
...If such agreement is approved by the Secretary, or the Undersecretary, within such time as may lie stated In such agreement, or later agreed to, such...be annulled, modified, set aside, or disregarded. ******* ABT. 70. Closing agreements relating to tax liability in respect of internal-revenue taxes.... | |
 | United States. Office of Internal Revenue - 1934 - 60 páginas
...for any taxable period ending prior to the date of the agreement. (b) Finality of agreements.—If such agreement is approved by the Secretary, or the...be annulled, modified, set aside, or disregarded. CHAPTER V CREDITS AND REFUNDS SECTION 604 (g) OF THE REVENUE ACT OF 1934 (g) The provisions of * *... | |
 | United States. Internal Revenue Service - 1934 - 64 páginas
...for any taxable period ending prior to the date of the agreement. (b) Finality of agreements.—If such agreement is approved by the Secretary, or the...be annulled, modified, set aside, or disregarded. ART. 35. Closing agreements.—Agreements for the final determination of taxes imposed under the Act... | |
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