 | 1940 - 1806 lapas
...writing to the assessment, within such period as may be agreed upon, of any deficiency for such year, even though the statutory period for the assessment of any such deficiency bad expired prior to the filing of such consent. Any tax overpaid for any such year shall be credited... | |
 | United States - 1953 - 1744 lapas
...elects in writing (at such time and in such manner as may be prescribed by regulations prescribed by the 808. § 117. Capital gains and losses — (a) Definitions....his trade or business) , but does not include — (Added Oct. 21, 1942, 4:30 pm, EWT, ch. 619, title I, § 157 (a) , 56 Stat. 856.) EFFECTIVE DATE Section... | |
 | United States. Internal Revenue Service - 1941 - 664 lapas
...writing to the assessment, within such period as may be agreed upon, of any deficiency for such year, even though the statutory period for 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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...elects in writing (at such time and in such manner as may be prescribed by regulations prescribed by the Commissioner with the approval of the Secretary) to...deficiency had expired prior to the filing of such consent. SEC. 129. ACQUISITIONS MADE TO EVADE OR AVOID INCOME * * * TAX. (a) DISALLOWANCE OF DEDUCTION, CREDIT,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...Secretary) to treat such deduction as not having been allowable for such prior taxable year, and Sec. 128. sition otherwise Sec. 128, IRC. supra, added to IRC by Sec. 157 (a), RA of 1942. Sec. 157 (b) of said Act makes amendment... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...elects in writing (at such time and in such manner as may be prescribed by regulations prescribed by the Commissioner with the approval of the Secretary) to...deficiency had expired prior to the filing of such consent. SEC. 129. ACQUISITIONS MADE TO EVADE OR AVOID INCOME * * * TAX. (a) DISALLOWANCE OF DEDUCTION, CREDIT,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...elects in writing (at such time and in such manner as may be prescribed by regulations prescribed by the Commissioner with the approval of the Secretary) to...deficiency had expired prior to the filing of such consent. SEC. 129. ACQUISITIONS MADE TO EVADE OR AVOID INCOME * * * TAX. (a) DISALLOWANCE OF DEDUCTION, CREDIT,... | |
 | 1974 - 880 lapas
...taxpayer consents in writing to the assessment, within such period as may be agreed on, of any deficiency resulting from such treatment, even though the statutory...the assessment of any such deficiency had expired before the filing of such consent. [TD 6500, 25 FR 12052, Nov. 26, 1960] §1.1346—1 Recovery of unconstitutional... | |
| |
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 any such deficiency had expired prior to the filing... 
