| United States - Law - 1928 - 1164 pages
...upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (June 2, 1924, '4.01 p. т., с. 234, § 278 (d), 43 Stat. 299; Feb. 26, 1926, c. 27, § 278 (d), 44... | |
| United States - Finance - 1928 - 268 pages
...Commissioner in pursuance of law, 25 per centum of the before the expiration of such six-year period. The period so agreed upon may be extended by subsequent...expiration of the period previously agreed upon.* (e) This section shall not bar a distraint or proceeding in court begun before the enactment of the... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended by subsequent...expiration of the period previously agreed upon." (b) Section 278 of the Revenue Act of 1926 is further amended by adding at the end thereof a new subdivision... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (c) Collection after assessment.—Where the assessment of any income tax imposed by this title has... | |
| United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...agreed upon in writing by the Commissioner and the donor before the expiration of such 6-year period. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. In determining the running of the statute of limitations in respect of distraint, the distraint shall... | |
| United States. Board of Tax Appeals - Taxation - 1933 - 1618 pages
...of section 506 of the Revenue Act of 1928 and since section 506 (a), supra, provides that the period agreed upon may be extended by subsequent agreements...expiration of the period previously agreed upon, the fifth waiver in our opinion is also valid and effective according to its terms. Since we have concluded... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (c) Collection after assessment. — Where the assessment of any income tax imposed by this title has... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this title has... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this chapter... | |
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