 | 1949 - 774 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired prior to the filing of such consent. (2) As used in this section the term "recovery"... | |
 | 1981 - 1062 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent. (2) The term "recovery", as used in this section,... | |
 | 1946
...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...had expired prior to the filing of such consent." APPOINT NEW TREASURY ASSISTANT Edward H. Foley has been chosen to be Assistant Secretary of the Treasury.... | |
 | 1972 - 860 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent. (2) The term "recovery", as used In this section,... | |
 | 1972 - 868 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent. (2) The term "recovery", as used in this section,... | |
 | 1971 - 782 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent. (2) The term "recovery", as used in this section,... | |
 | 1968 - 728 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent-.. (2) The term "recovery", as used in this section,... | |
 | 1967 - 548 pages
...interest thereon as provided by law, resulting from disallowance of the deduction or portion thereof, even though the statutory period for the assessment of any such deficiency may have expired before the filing of such consent., (2) The term "recovery", as used in this section,... | |
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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... 
