 Except as provided in section 276 — (a) GENERAL RULE. — The amount of income taxes imposed by this title shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes...  Reports of the Tax Court of the United States - 272. lappuseautors: United States. Tax Court - 1991Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 lapas
...General Rule — The amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on... | |
 | United States. Court of Claims - 1938 - 834 lapas
...estate during the period of administration, or by a corporation, the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within one year after written request therefor (filed after the return is made) by the executor, administrator,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...(a) General rule. — The amount of income taxes imposed by this title shall be assessed within three years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. (b) Income of decedent. — In the case of... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...years, and the amount of income taxes imposed by the Revenue Act of 1924, shall be assessed within four years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. (3) The amount of income, excess-profits,... | |
 | United States - 1928 - 1164 lapas
...and the amount of income taxes imposed by the Revenue Act of 1924, shall , be assessed within four years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. (3) The amount of income, excess-profits,... | |
 | United States - 1928 - 268 lapas
...Act of 1917, the Revenue Act of 1918, and by any such Act as amended, shall be assessed within five years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. (4) In the case of income received during... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...years, and the amount of income taxes imposed 'by the Revenue Act of 1924, shall be assessed within four years after the return was filed, and no proceeding...court without assessment for the collection of such taxes shall be begun after the expiration of such period. FlVE YEAR PERIOD FOR TApCES IMPOSED BY THE... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...paragraph (2) or (3) of this subdivision) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of... | |
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