 | United States. Internal Revenue Service - 1924 - 396 páginas
...in court for the collection of such tax may be begun without assessment, at any time. (c) Where both the Commissioner and the taxpayer have consented in...may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...that is all, Senator Jones, we will proceed. Mr. GREGG. Page 177, line 5 [reading] : (c) "Where both the Commissioner and the taxpayer have consented in...the assessment of the tax after the time prescribed hi section 277 for its assessment the tax may be assessed at any time prior to the expiration of the... | |
 | John F. Sherwood - 1925 - 206 páginas
...in court for the collection of such tax may be begun without assessment, at any time. (c) Where both the Commissioner and the taxpayer have consented in...may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...for the collection of such tax may be begun without assessment, at any time. SEC. 278. (c) Where both the Commissioner and the taxpayer have consented in...may be assessed at any time prior to the expiration of the period agreed upon. SEC. 278. (d) Where the assessment of the tax is made within the period... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...in court for the collection of such tax may be begun without assessment, at any time. (c) Where both the Commissioner and the taxpayer have consented in writing to the assessment of the tax after the tune prescribed in section 277 for its assessment the tax may be assessed at any time prior to the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...prescribed by section 277 (a) of the statute as the period in which the assessment of the tax must be made, the tax may be assessed at any time prior to the expiration of the period agreed upon. ART. 1272. Period of limitation upon collection of tax. — In the case... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...in court for the collection of such tax may be begun without assessment, at any time. (c) Where both the Commissioner and the taxpayer have consented in...may be assessed at any time prior to the expiration of the period agreed upon. (d) Where the assessment of any income, excess-profits, or war-profits tax... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...the collection of such tax may be begun without assessment, at any time. (b) Waivers. — Where both the Commissioner and the taxpayer have consented in...assessment of the tax after the time prescribed in section 275 for its assessment the tax may be assessed at any time prior to the expiration of the period agreed... | |
 | United States. Board of Tax Appeals - 1928 - 1582 páginas
...meet the requirements of the 1924 Act. It is there provided in section 278 (c) as follows: Where both the Commissioner and the taxpayer have consented In...the tax after the time prescribed In section 277 for Us assessment the tax may be assessed at any time prior to the expiration of the period agreed upon.... | |
 | United States - 1928 - 1164 páginas
...Prior to the amendment, section 278(c) of the Act of 1926, as codified read as follows: "Where both the commissioner and the taxpayer have consented in...assessment of the tax after the time prescribed in section 1057 of this title for its assessment the tax may be assessed at any time prior to the expiration of... | |
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... (b) WAIVER. — Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time... 
