 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...expiration of the time prescribed in subsection (a) for the assessment of the tax, both the Assessor and the taxpayer have consented in writing to its...the expiration of the period previously agreed upon. (d) COLLECTION AFTEB ASSESSMENT. — Where the assessment of any income tax imposed by this Act has... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 pages
...the taxpayer have SBsmiHi m writing to its assessment after such time, the' tax may be assessed it uy time prior to the expiration of the period agreed upon. The period so Vfwl upon may be extended by subsequent agreements in writing made before keipiration of the period... | |
 | United States. Tax Court - 1963 - 1190 pages
...section for the assessment of any tax imposed by this title * * * both the Secretary or his delegate and the taxpayer have consented in writing to its...before the expiration of the period previously agreed upon."1 There is no requirement in the statute that the consent must be signed by respondent and returned... | |
 | United States. Tax Court - 1963 - 1104 pages
...In chapter 11, both the Secretary or his delegate and the taxpayer have consented In writing to Ita assessment after such time, the tax may be assessed...expiration of the period agreed upon. The period so agreed npon may be extended by subsequent agreements In writing made before the expiration of the period previously... | |
 | United States. Tax Court - 1963 - 1096 pages
...the Secretary or hla delegate and the taxpayer have consented In writing to Its assessment after snch time, the tax may be assessed at any time prior to the expiration of the period agreed upon." (Emphasis added.) ALOYSIUS J. McGmrY AND ALICE B. McGiNTY, PETITIONERS, v. COMMISSIONER OF INTERNAL... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 pages
...assessed, or a proceeding in court for collection of such tax may be begun without assessment, at anv time. period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. "(f) The running of the period of limitations provided in the section on the making of assessments,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 372 pages
...time prescribed in this section for the assessment of the tax imposed by this title, the Commissioners and the taxpayer have consented in writing to its...the expiration of the period previously agreed upon. "(f) The running of the period of limitations provided in the section on the making of assessments,... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 pages
...there is a release of levy under section 6343 after such 6-year period, then before such release). The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. The period provided by this subsection during which a tax may be collected by levy shall not be extended... | |
 | 1968 - 332 pages
...imposed by this title, except the estate tax provided in chatper 11, both the Secretary or his delegate and the taxpayer have consented in writing to its...may be assessed at any time prior to the expiration oí the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 pages
...time prescribed in this section for the assessment of the tax imposed by this Act, the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be as- "* sessed at any time prior to the expiration of the period agreed upon. The period ^ so agreed... | |
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Where before the expiration of the time prescribed in subsection (a) 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... 
