 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 - Page 255by United States. Tax Court - 1958Full view - About this book
 | Philippines - 1988 - 484 pages
...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 pages
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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... | |
 | John F. Sherwood - 1925 - 206 pages
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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 pages
...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 pages
...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 - 1928 - 268 pages
...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 agreements in writing made before the expibut each of the shareholders includes in his return his distributive share of the net income of... | |
 | United States - 1928 - 1164 pages
...assessment of the tax after the time prescribed in section 1057 of this title for its assessment the tax may be assessed at any time prior to the expiration of the period agreed upon." Subdivision (d) of section 278 of the Act of 1026, as originally enacted, re-enacted without change... | |
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