 The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.  Reports of the U.S. Board of Tax Appeals - Page 796by United States. Board of Tax Appeals - 1929Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for...such taxes shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on the other hand, relies on section 275 (c) which... | |
 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...been filed with the Board, until the decision of the Board has become final. Section 277 (b) provides: The running of the statute of limitations provided in this section or in Section 278 on the making of assessments and the beginning of distraint or a proceeding in court for collection,... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...this Act, shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (2) The amount of income, excess-profits, and war-profits taxes imposed by the Act entitled... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...amended, shall be assessed within live years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. That applies the five-year period from the time the return is ii' '<:> all acts prior... | |
 | Taxation - 1927 - 1150 pages
...amended, shall be assessed within five years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period." "In the case of a false or fraudulent return with intent to evade tax, or of a failure... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 348 pages
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. That period is the same. Senator KING. Going back to section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. SEC. 310. (b) The period within which an assessment is required... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...amended, shall be assessed within five years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (3) In the case of income received during the lifetime of a decedent, the tax shall be... | |
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