 | United States - 1928 - 268 страница
...expiration of the time prescribed in section 277 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. " (d) Where the assessment of any income, excess-profits, or war-profits taxes imposed by this title... | |
 | United States - 1928 - 1164 страница
...assessment after such time, the tax may be assessed at any time prior to the expiration of Note3 ¡1060 the period agreed upon. The period so agreed upon...the expiration of the period previously agreed upon. (June 2, 1924, 4.01 p. т., с. 234, § 278 (c), 43 Stat. 299; Feb. 26, 1926, c. 27, § 278 (c), 44... | |
 | United States. Internal Revenue Service - 1931 - 502 страница
...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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 страница
...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 - 1933 - 98 страница
...agreed upon in writing by the Commissioner and the donor before the expiration of such 6-year period. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. In determining the running of the statute of limitations in respect of distraint, the distraint shall... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 страница
...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. after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 страница
...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 страница
...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. Congress. Senate. Committee on Finance - 1939 - 780 страница
...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. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 страница
...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... | |
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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... 
