 | United States - 1928 - 268 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a...officer, employee, or agent of the United States, and Commissioner or the Secretary, or by the Commissioner with the approval of the Secretary, is reversed... | |
 | United States. Internal Revenue Service - 1929 - 176 páginas
...a closing agreement relating to the tax liability of the estate which will be final and conclusive except upon a showing of fraud or malfeasance, or misrepresentation of a material fact. (See Art. 76.) EXTENSION OF TIME FOR FILING RETURN Revised Statutes, Sec. 3176, as amended by Sec.... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon •...shall not be reopened as to the matters agreed upon 01 the agreement modified, by any officer, employee, or agent of the United States, and (2) In any... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon a showing...shall not be reopened as to the matters agreed upon 01 the agreement modified, by any officer, employee, or agent of the United States, and (2) In any... | |
 | United States. Court of Claims - 1932 - 928 páginas
...the Treasury in March, 1929. The law provides that such agreements shall be final and conclusive, " except upon a showing of fraud or malfeasance, or misrepresentation of a material fact." The argument made on behalf of plaintiff is to the effect that the amount of gain and profit received... | |
 | United States. Board of Tax Appeals - 1933 - 1616 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement sh;ill be final and conclusive, and, except upon a showing...shall not be reopened as to the matters agreed upon or tlie agreement modifier), by any officer, employee, or agent of the United States,, and (2) in any... | |
 | United States. Board of Tax Appeals - 1934 - 1646 páginas
...liability agreed upon, in this case the total income tax of the petitioner and its subsidiaries for 1926, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact. In this proceeding no claim is made of fraud or malfeasance. The respondent does contend, however,... | |
 | United States. Board of Tax Appeals - 1935 - 1394 páginas
...-within such time as may be stated In such aRrearnent, or later agreed to. such agreement shall he final and conclusive, and, except upon a showing of...shall not be reopened as to the matters agreed upon or Uie agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 páginas
...Commissioners within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive and except upon a showing...malfeasance, or misrepresentation of a material fact — the case shall not be reopened as to the matters agreed upon or the agreement modified; ana in... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...any internal revenue tax for any taxable period ending prior to the date of the agreement. elusive, and, except upon a showing of fraud or malfeasance,...agreement modified, by any officer, employee, or agent or the United States, and (2) In any suit, action, or proceeding, such agreement, or any determination,... | |
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... (b) FINALITY. — If such agreement is approved by the Secretary, the Under Secretary, or an Assistant Secretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon... 
