 | Administrative law - 1941 - 1688 pages
...The election provided in paragraph (1), (2), or (3) shall be made by filing with the Commissioner, in such manner, in such form, and within such time, as the Commissioner with the approval of the Secretary may by regulations prescribe, a statement of such election.... | |
 | United States - Law - 1965 - 1110 pages
...nuch facility was completed or acquired, shall be made by filing with the Secretary or his delegate, in such manner, in such form, and within such time, as the Secretary or his delegate may by regulations prescribe, a statement of such election TITLE 26. — INTERNAL REVENUE... | |
 | United States - Law - 1953 - 1744 pages
...The election provided in paragraph (1), (2), or (3) shall be made by filing with the Commissioner, e dividend in the hands of all shareholders, regardless of Commissioner with the approval of the Secretary may by regulations prescribe, a statement of such election.... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...The election provided in paragraph (1), (2), or (3) shall be made by filing with the Commissioner, in such manner, in such form, and within such time, as the Commissioner with the approval of the Secretary may by regulations prescribe, a statement of such election.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...The election provided in paragraph (1), (2), or (3) shall be made by filing with the Commissioner, in such manner, in such form, and within such time, as the Commissioner with the approval of the Secretary may by regulations prescribe, a statement of such election.... | |
 | Administrative law - 1970 - 750 pages
...such facility was completed or acquired, shall be made by filing with the Secretary or his delegate, in such manner, in such form, and within such time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization... | |
 | Administrative law - 1966 - 658 pages
...euch facility was completed or acquired, shall be made by filing with the Secretary or his delegate, in such manner, in such form, and within such time, as the Secretary or his delegate may by regulations prescribe, a statement of such «lection. (c) Termination of amortization... | |
 | Administrative law - 1968 - 1618 pages
...such facility was completed or acquired, shall be made by filing with the Secretary or his delegate. In such manner, in such form, and within such time, as the Secretary or his delegate may by regulations prescribe, a statement of such election. (c) Termination of amortization... | |
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... acquired, or with the taxable year succeeding the taxable year in which such... 
