 | United States - Law - 1953 - 1744 pages
...prior to the expiration of such three-year period notwithstanding the provisions of section 272 (f) an bear a uniform relationship to the total compensation, or the basic or regular rate of compen (D) Time for assessment of other deficiencies attributable to election. If the election provided in... | |
 | Administrative law - 1990 - 616 pages
...year, which is attributable to an election by the taxpayer under section Iu39(;u may be assessed at any time before the expiration of the period within which...deficiency for such last taxable year may be assessed, notwithstanding the provisions of section 6212(c) or 6501 or the provisions of any law or rule of law... | |
 | Administrative law - 1999 - 838 pages
...year, which is attributable to an election by the taxpayer under section 1039(a) may be assessed at any time before the expiration of the period within which...deficiency for such last taxable year may be assessed, notwithstanding the provisions of section 6212(c) or 6501 or the provisions of any law or rule of law... | |
 | Administrative law - 1960 - 880 pages
...ending before such last taxable year, which is attributable to such election may be assessed at any time before the expiration of the period within which a deficiency for such last taxable year may be asses^ed, notwithstanding the provisions of section 6212 (c) or 6501 or the provisions of any law or... | |
 | Administrative law - 1993 - 660 pages
...a failure to replace, within the required period, notwithstanding the provisions of section 6212(c) or the provisions of any other law or rule of law which would otherwise prevent such assessment. If replacement has been made, such notification shall contain all of the details in connection with... | |
 | Administrative law - 2000 - 856 pages
...assessed before the expiration of such 3-year period notwithstanding the provisions of section 6212(c) or the provisions of any other law or rule of law which would otherwise prevent such assessment. If replacement has been made, such notification shall contain the information required by paragraph... | |
 | Administrative law - 1990 - 922 pages
...assessed before the expiration of such 3-year period notwithstanding the provisions of section 6212(c) or the provisions of any other law or rule of law which would otherwise prevent such assessment. If replacement has been made, such notification shall contain the information required by paragraph... | |
 | Administrative law - 1961 - 636 pages
...and (2) Such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. [Sec. 1034 as amended by sec. 46(b) , Technical Amendments Act 1958 (72 Stat. 1642) ] § 1.1034—1... | |
 | Administrative law - 1970 - 868 pages
...and (2) Such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of any other law or rule of law which would otherwise prevent such assessment. (k) Cross reference. For exclusion from gross income of certain gain from sale or exchange of residence... | |
 | Administrative law - 1995 - 732 pages
...section 1039(a) may be assessed at any time before the expi Internal Revenue Service, Treasury ration of the period within which a deficiency for such last taxable year may be assessed, notwithstanding the provisions of section 6212(c) or 6501 or the provisions of any law or rule of law... | |
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... such deficiency may be assessed before the expiration of such 3-year period notwithstanding the provisions of section 6212 (c) or the provisions of any other law or rule of law which would otherwise prevent such assessment. 
