 | United States. Board of Tax Appeals - Taxation - 1941 - 1356 pages
...notice of deficiency, it should execute and return the enclosed Form 870. Such form was designated "Waiver of Restrictions on Assessment and Collection of Deficiency in Tax" and stated on its face that it was not "a final closing agreement under Section 606 of the Revenue Act... | |
 | Administrative law - 2001 - 696 pages
...length rental charge. X consents to the assessment reflecting such adjustment by executing Form 870, a Waiver of Restrictions on Assessment and Collection...Deficiency in Tax and Acceptance of Overassessment. The assessment of the tax with respect to the adjustment is made in 1998. Thus, the primary allocation,... | |
 | Administrative law - 1998 - 646 pages
...length rental charge. X consents to the assessment reflecting such adjustment by executing Form 870, a Waiver of Restrictions on Assessment and Collection...Deficiency In Tax and Acceptance of Overassessment. The assessment of the tax with respect to the adjustment is made In 1998. Thus, the primary allocation,... | |
 | Administrative law - 1998 - 646 pages
...length rental charge. X consents to the assessment reflecting such adjustment by executing Form 870, a Waiver of Restrictions on Assessment and Collection...Deficiency In Tax and Acceptance of Overassessment. The assessment of the tax with respect to the adjustment Is made In 1998. Thus, the primary allocation,... | |
 | Administrative law - 1980 - 580 pages
...adjustment: (i) The date of assessment of the tax following execution by the taxpayer of a Form 870 (Waiver of Restrictions on Assessment and Collection...Deficiency in Tax and Acceptance of Overassessment) with respect to such adjustment, (ii) Acceptance of a Form 870- AD (Offer of Waiver of Restriction... | |
 | Administrative law - 1969 - 388 pages
...adjustment: (i) The date of assessment of the tax following execution by the taxpayer of a Form 870 (Waiver of Restrictions on Assessment and Collection...Deficiency in Tax and Acceptance of Overassessment) with respect to such adjustment, (ii) Acceptance of a Form 870-AD (Offer of Waiver of Restriction on... | |
 | Administrative law - 1984 - 1414 pages
...adJustment: (I) The date of assessment of the tax following execution by the taxpayer of a Form 870 (WaIver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassesament) with respect to such adjustment, (II) Acceptance of a Form 870-AD (Offer of Waiver... | |
 | Administrative law - 1976 - 412 pages
...adjustment: (i) The date of assessment of the tax following execution by the taxpayer of a Form 870 (Waiver of Restrictions on Assessment and Collection of Deficiency In Tax and Acceptance of Overassessnent) with respect to such adjustment, (ii) Acceptance of a Form 870-AD (Offer of Waiver... | |
 | Administrative law - 2000 - 812 pages
...administrative review with respect to such determination has been completed. For purposes of this section, a waiver of restrictions on assessment and collection of deficiency in tax is treated as a final determination that a deficiency of tax exists when such waiver has been finally... | |
 | Administrative law - 1975 - 154 pages
...of the same taxpayer's case was based on mutual concessions (ordinarily with a Form 870-AD, Offer of Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and of Acceptance of Overassessment). Technical advice may not be requested by a district office on issues... | |
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Form 870 (Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment... 
