 | Administrative law - 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 - Law - 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... | |
 | Income tax - 1949 - 832 pages
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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... 
