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" Except as provided in section 276 — (a) GENERAL RULE. — The amount of income taxes imposed by this title shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes... "
Reports of the Tax Court of the United States - Page 185
by United States. Tax Court - 1977
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 464

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 pages
...became due and before the expiration of 3 years after the date on which any part of such tax was paid, and no proceeding in court without assessment for...shall be begun after the expiration of such period." 2 Section 6501(c)(l) reads: BADARACCO v. COMMISSIONER 386 Opinion of the Court No. 82-1453. Petitioners...
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Cases Decided in the Court of Claims of the United States, Volume 86

United States. Court of Claims - 1938 - 834 pages
...estate during the period of administration, or by a corporation, the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within one year after written request therefor (filed after the return is made) by the executor, administrator,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 136

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on...
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Regulations 22 Relating to the Tax on Filled Cheese Under the Act of June 6 ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1926 - 42 pages
...paragraph (2) or (3) of this subdivision) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...paragraph (2) or (3) of this subdivision) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...income taxes imposed by this title shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. (b) Income of decedent. — In the case of...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...imposed by the Revenue Act of 1924, shall be assessed within four years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. (3) The amount of income, excess-profits,...
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United States Code Annotated

United States - 1928 - 1164 pages
...income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. (2) The amount of income, excess-profits,...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 pages
...paragraph (2) or (3) of this subdivision) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such tnxea shall be begun after the expiration of five years after such taxes became due. (2) In case of...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 pages
...1918, and by any such Act as amended, shall be assessed within five years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. (4) In the case of income received during...
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