...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...

...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...

...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...

...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,...

...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...

...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,...

...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,...

...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. tax overpaid for any such year shall be credited or refunded, subject to the _'ry period of limitation...

...writing to the assessment, within such period as may be agreed upon, of any deficiency for such years, even though the statutory period for the assessment...deficiency had expired prior to the filing of such consent.'5 (d) RETROACTIVE APPLICATION. — The provisions of subsection (a) shall be retroactively...

...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...