 ... (b) Finality. If such agreement is approved by the Secretary or his delegate (within such time as may be stated in such agreement, or later agreed to) such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance,...  Revenue Revision of 1943: Hearings...revised, October 4, 5, 6, 7, 11, 12, 13 ... - Page 256by United States. Congress. House. Committee on Ways and Means - 1943 - 1605 pagesFull view - About this book
 | United States - 1928 - 268 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon • a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) The case shall not be reopened as to the matters agreed upon 01 the agreement modified, by... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) The case shall not be reopened as to the matters agreed upon 01 the agreement modified, by... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any... | |
 | United States. Court of Claims - 1932 - 928 pages
...the Treasury in March, 1929. The law provides that such agreements shall be final and conclusive, " except upon a showing of fraud or malfeasance, or misrepresentation of a material fact." The argument made on behalf of plaintiff is to the effect that the amount of gain and profit received... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...may be stated in such agreement, or later agreed to, such agreement sh;ill be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of. a material fact — (1) the case shall not be reopened as to the matters agreed upon or tlie agreement modifier), by... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...may lie stated In such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any... | |
 | United States. Office of Internal Revenue - 1934 - 60 pages
...may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any... | |
| |
