Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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... "
Cases Decided in the United States Court of Claims - Page 638
by United States. Court of Claims - 1948
Full view - About this book

The Code of Federal Regulations of the United States of America Having ...

1939
...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...
Full view - About this book

United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...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...
Full view - About this book

Treasury Decisions Under Internal Revenue Laws of the United States, Volume 35

United States. Internal Revenue Service - 1941
...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...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...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,...
Full view - About this book

Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...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...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...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,...
Full view - About this book

Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...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,...
Full view - About this book

Government Corporations Appropriation Bill for 1947: Hearings Before the ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Government Corporations Appropriations - 1946 - 1484 pages
...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...
Full view - About this book

Government Corporations Appropriation Bill for 1947: Hearings Before the ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Government Corporations Appropriations - 1946 - 1484 pages
...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...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1974
...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] 1.13461 Recovery of unconstitutional...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF