 | Administrative law - 1969 - 372 pages
...been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the...period (or, if there is a release of levy under section 6343 after such 6-year period, then before such release.) The period so agreed upon may be extended... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1974
...been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the...period (or, if there is a release of levy under section 6343 after such 6-year period, then before such release). The period so agreed upon may be extended... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 pages
...tax may be collected by distraint, or by a proceeding in court, but only if begun (1) within three 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 three-year period. The period so agreed... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 962 pages
...tax may be collected by distraint, or by a proceeding in court, but only if begun (1) within three 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 three-year period. The period so agreed... | |
 | United States. Congress. Senate. Committee on Finance - Finance, Public - 1976 - 778 pages
...been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the...period (or, if there is a release of levy under section 6343 after such 6-year period, then before such release) . The period so agreed upon may be extended... | |
 | United States - Social security - 1960 - 504 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. "(e) DATE OF FILING OF RETURN. — For the purposes of this section,... | |
 | United States - Session laws - 1939 - 780 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 executor. SEC. 875. SUSPENSION OF RUNNING OF STATUTE. The running of the statute... | |
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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... 
