 | 1939 - 1522 pages
...a prior judicial determination of the tax for the taxable period of the person signing the consent) e major part of such service Is performed on a farm....(g) of the Agricultural Marketing Act, as amended, section 134 (b) of the Revenue Act of 1943, sections 3760 and 3761 of the Internal Revenue Code or... | |
 | United States - 1953 - 1744 pages
...the agreement. Notwithstanding the foregoing provisions of this paragraph, the period within which a ss, of a character which is subject to shall not expire prior to two years after the time the tax was paid, but if a claim is filed, or credit... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...section 275 the time within which the Commissioner may make an assessment, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Commissioner may make an assessment pursuant to such agreement... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...section 275 the time within which the Commissioner may make an assessment, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Commissioner may make an assessment pursuant to such agreement... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...section 275 the time within which the Commissioner may make an assessment, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Commissioner may make an assessment pursuant to such agreement... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...section 275 the time within which the Commissioner may make an assessment, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, shall be the period within which the Commissioner may make an assessment pursuant to such agreement... | |
 | 1949 - 776 pages
...collection shall with respect to such deficiency include one year immediately after the date the consent was filed, and such assessment and collection may be made...no claim Is filed, with respect to any overpayment resulting from the failure to compute the tax for any such taxable period (except the taxable period... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...section 275 the time within which the Commissioner may make an assessment, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made Sec. 201 of the Act of Dec. 29, 1945 (59 Stat ) amended the above by adding "or 1942" following "1941"... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...275 the time within which the Commissioner may make an assessment, he period within which a claim ror credit or refund may be filed, or credit or refund allowed or made f no claim is filed, shall be the )eriod within which the Commissioner may make an assessment pursuant... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 778 pages
...thereafter, * * *. Notwithstanding the foregoing provisions of this paragraph, the period within which a claim for credit or refund may be filed, or credit or refund allowed or made If no claim lt filed, shall not expire prior to two years after the time the tax wa! paid, • * •." Opinion... | |
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... which would otherwise prevent such assessment and collection. The period within which claim for credit or refund may be filed, or credit or refund allowed or made if no claim is filed, with respect to any overpayment... 
