 | Philippines - Law - 1988 - 484 pages
...may be collected by distraint or levy or by a proceeding in court, but only if bepun (1) within five years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner of Internal Revenue and the taxpayer before the expiration of such five-year period. The... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...such tax may be collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner and the taxpayer. SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...proceeding in court (begun before or after the enactment of this Act), but only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner and the taxpayer. (e) This section shall not bar a distraint or proceeding in court begun... | |
 | United States - Law - 1928 - 1164 pages
...distraint or by a proceeding in court (begun before or after said date), but only if begun (1) within six years after the assessment of the tax or (2) prior...period for collection agreed upon in writing by the commissioner and the executor. (с) This section shall not bar a distraint or proceeding in court begun... | |
 | United States - Finance - 1928 - 268 pages
...section 276 of the Act of 1928. after the enactment of this Act), but only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon... | |
 | United States. Board of Tax Appeals - Taxation - 1928 - 1582 pages
...In court (begun before or after the enactment of this Act), but only if begun (1) within six yours after the assessment of the tax, or (2) prior to the...period for collection agreed upon in Writing by the Commissioner and the taxpayer. (e) This section shall not bar a distraint or proceeding In court begnn... | |
 | Law reports, digests, etc - 1928 - 1138 pages
...in accordance therewith, proceedings to collect shall be allowed only if commeHced "(1) within six years after the assessment of the tax, or (2) prior...expiration of any period for collection agreed upon • • • by the Commissioner and the taxpayer." However, I hardly think that this was intended to... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...collection after such assessment by distraint or by a proceeding may be made "only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing, by the Commissioner and the taxpayer." [Section 278 (d).] Time for collection of amounts erroneously refunded.—GC... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...proceeding in court (begun before or after the enactment of this Act), but only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner and the executor. SEC. 316. (a) The amounts of the following liabilities shall, except... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...such tax may be collected by distraint or by a proceeding in court, but only if begun (1) within six years after the assessment of the tax, or (2) prior...period for collection agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon... | |
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Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by... 
