 | United States. Court of Claims - 1948 - 886 halaman
...Secretary) to treat such deduction as not having been allowable for such prior taxable year, and (b) The taxpayer consents in writing to the assessment, within such period as may be agreed upon, of any deficiencies resulting from such treatment, even though the statutory period for the assessment of... | |
 | 1940 - 1806 halaman
...computation of Income for such year; and (3) Piles with the amended return Form 872 consenting therein to the assessment, within such period as may be agreed upon, of any deficiency for such year. (IRC 62, 53 Stat. 32; 26 USC, Sup., 62) [TD. 4918, Aug. 7, 1939; 4 PR. 3584] I 20.53 Effect of election... | |
 | United States - 1964 - 1098 halaman
...for tax assistance, and, after its issuance, a copy of the certification under such section, and (II) the taxpayer consents in writing to the assessment, within such period as may be agreed upon with the Secretary or his delegate, of any deficiency for any year to the extent attributable to the... | |
 | United States - 1965 - 1110 halaman
...of such adjustments into account in the manner provided by paragraph (1) or (2) may be made only if the taxpayer consents in writing to the assessment, within such period as may be agreed on with the Secretary or his delegate, of any deficiency for the year of the change, to the extent... | |
 | United States - 1953 - 1744 halaman
...consistent with the change of election sought by the taxpayer, and (B) the taxpayer and his spouse consent normal unit profit, but such amount shall not exceed the net Income ( with the Secretary, of any deficiency, to the extent attributable to such change of election, even... | |
 | United States. Internal Revenue Service - 1941 - 664 halaman
...records of the taxpayer are sufficient to permit an accurate computation of income for such year, and (3) The taxpayer consents in writing to the assessment,...deficiency had expired prior to the filing of such consent. 1 Sections 20(10 to 20O.3 issued under the authority contained in section 62 of the Internal Revenue... | |
 | United States, Walter Elbert Barton - 1944 - 1286 halaman
...to treat such deduction as not having been allowable for such prior taxable year, and Sec. 128. (b) The taxpayer consents in writing to the assessment, within such period as may be agreed upon, of any deficiencies resulting from such treatment, even though the statutory period for the assessment of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...Secretary) to treat such deduction as not having been allowable for such prior taxable year, and (b) The taxpayer consents in writing to the assessment, within such period as may be agreed upon, of any deficiencies resulting from such treatment, even though the statutory period for the assessment of... | |
 | United States - 1945 - 824 halaman
...records of the taxpayer are sufficient to permit an accurate computation of income for such years, and the taxpayer consents in writing to the assessment,...as may be agreed upon, of any deficiency for such years, even though the statutory period for the assessment of any such deficiency had expired prior... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 halaman
...Secretary) to treat such deduction as not having been allowable for such prior taxable year, and (b) The taxpayer consents in writing to the assessment, within such period as may be agreed upon, of any deficiencies resulting from such treatment, even though the statutory period for the assessment of... | |
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In writing to the assessment, within such period as may be agreed on with the Secretary or his delegate, of any deficiency, to the extent attributable to such change of election, even though at the time of the filing of such consent the assessment of... 
