 Where before the expiration of the time prescribed in section 275 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...  United States Congressional Serial Set - Halaman 161939Tampilan utuh - Tentang buku ini
 | Philippines - 1988 - 484 halaman
...Conception Jr., Escolin and Cuevas, JJ., concur. Abad Santos, J., took no part. Judgment affirmed. by subsequent agreements in writing made before the expiration of the period previously agreed upon. "SEC. 333. Suspension of running of statute. — The running of the statute of limitation provided... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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... | |
 | John F. Sherwood - 1925 - 206 halaman
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...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... | |
 | Eric Louis Kohler - 1927 - 618 halaman
...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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...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... | |
 | United States - 1928 - 1164 halaman
...time prescribed in section 1057 of this title for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its...may be assessed at any time prior to the expiration of Note3 ¡1060 the period agreed upon. The period so agreed upon may be extended by subsequent agreements... | |
 | United States. Board of Tax Appeals - 1928 - 1582 halaman
...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... | |
| |
