 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...  Reports of the Tax Court of the United States - 249. lappuseautors: United States. Tax CourtPilnskats - Par šo grāmatu
 | Philippines - 1988 - 484 lapas
...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 lapas
...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... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 lapas
...in writing to the assessment of the tax after the time prescribed hi section 277 for its assessment the tax may be assessed at any time prior to the expiration of the j*riod agreed upon. That is to cover the waiver cases [reading] : (d) Where the assessment of... | |
 | John F. Sherwood - 1925 - 206 lapas
...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 lapas
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...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 lapas
...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 lapas
...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. Board of Tax Appeals - 1928 - 1582 lapas
...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... | |
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