| Philippines - 1988 - 484 páginas
...Conception Jr., Escolin and Cuevas, JJ., concur. Abad Santos, J., took no part. Judgment affirmed. by subsequent agreements in writing made before the expiration of the period previously agreed upon. "SEC. 333. Suspension of running of statute. — The running of the statute of limitation provided... | |
| United States - 1928 - 1164 páginas
...assessed at any time prior to the expiration of Note3 ¡1060 the period agreed upon. The period so agreed upon may be extended by subsequent agreements...the expiration of the period previously agreed upon. (June 2, 1924, 4.01 p. т., с. 234, § 278 (c), 43 Stat. 299; Feb. 26, 1926, c. 27, § 278 (c), 44... | |
| United States - 1928 - 268 páginas
...writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended by subsequent agreements...expiration of the period previously agreed upon." (b) Section 278 of the Revenue Act of 1926 is further amended by adding at the end thereof a new subdivision... | |
| United States. Internal Revenue Service - 1931 - 502 páginas
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (6) If a notice of a deficiency has been mailed to the taxpayer under the provisions of section 272... | |
| United States. Board of Tax Appeals - 1933 - 1618 páginas
...subsection (b) of section 506 of the Revenue Act of 1928 and since section 506 (a), supra, provides that the period agreed upon may be extended by subsequent...the expiration of the period previously agreed upon, the fifth waiver in our opinion is also valid and effective according to its terms. Since we have concluded... | |
| United States. Bureau of Internal Revenue - 1933 - 452 páginas
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (6) If a notice of a deficiency has been mailed to the taxpayer under the provisions of section 272... | |
| United States. Internal Revenue Service - 1933 - 98 páginas
...writing by the Commissioner and the donor before the expiration of such 6-year period. The period so agreed upon may be extended by subsequent agreements...the expiration of the period previously agreed upon. In determining the running of the statute of limitations in respect of distraint, the distraint shall... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (7) If a notice of a deficiency has been mailed to the taxpayer under the provisions of section 272... | |
| United States. Internal Revenue Service - 1936 - 604 páginas
...after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period agreed upon may be extended by subsequent...the expiration of the period previously agreed upon. (7) If a notice of a deficiency has been mailed to the taxpayer under the provisions of section 272... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...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...the expiration of the period previously agreed upon. (c) COLLECTION AFTER ASSESSMENT. — Where the assessment of any income tax imposed by this title has... | |
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