 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 prior to the expiration...  Reports of the U.S. Board of Tax Appeals - Page 783by United States. Board of Tax Appeals - 1929Full view - About this book
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...proceeding 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...prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed in section 277 or in this... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...CHAIRMAN. If that is all, Senator Jones, we will proceed. Mr. GREGG. Page 177, line 5 [reading] : (c) "Where both the Commissioner and the taxpayer have...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...in court 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...prior to the expiration of the period agreed upon. SEC. 278. (d) Where the assessment of the tax is made within the period prescribed in section 277 or... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...proceeding 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...prior to the expiration of the period agreed upon. (d) Where the assessment of the tax is made within the period prescribed in section 277 or in this... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...proceeding 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...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 - Taxation - 1926 - 744 pages
...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 of the tax imposed by the Revenue... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...proceeding 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...prior to the expiration of the period agreed upon. (d) Where the assessment of any income, excess-profits, or war-profits tax imposed by this title or... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...court for the collection of such tax may be begun without assessment, at any time. (b) Waivers. — Where both the Commissioner and the taxpayer have...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 - Law - 1928 - 1164 pages
...to the text. 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...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... | |
 | United States - Finance - 1928 - 268 pages
...assessment ef the te* after tfee tH»e prcooribcd HI acction 3W fef ite aaocoomcnt after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration... | |
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