 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
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...of the tax the Commissioner and the taxpayer have consented in writing to the assessment of the tax after such time, the tax may be assessed at any time...the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...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...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this title has... | |
 | United States. Internal Revenue Service - 1936 - 604 halaman
...of the tax the Commissioner and the taxpayer have consented in writing to the assessment of the tax after such time, the tax may be assessed at any time...the expiration of the period agreed upon. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 halaman
...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...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this chapter... | |
 | United States. Board of Tax Appeals - 1937 - 1380 halaman
...Commissioner and the taxpayei have consented in writing to its assessment after such time, tlie tax may b« assessed at any time prior to the expiration of the...agreed upon may be extended by subsequent agreements Is writing made before the expiration of the period previously agreed upon. Section 3176 of the Revised... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 halaman
...agreed upon in writing by the assessor and the taxpayer before the expiration of such three-year period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration or the period previously agreed upon. REFUNDS SEC. 34. Except as otherwise provided in section 31 of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 halaman
...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...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this chapter... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 halaman
...upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute of limitations provided in section... | |
 | United States. Board of Tax Appeals - 1939 - 1380 halaman
...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...time prior to the expiration of the period agreed npon. * * * Petitioner's contentions are that the waiver under consideration is invalid because not... | |
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