 | Administrative law - 1966 - 628 pages
...abatements. SEC. 6404. Abatements — (a) General rule. The Secretary or his delegate is authorized to abate the unpaid portion of the assessment of any tax or any liability In respect thereof, which— ( 1 ) Is excessive in amount, or (2) Is assessed after the expiration of the period... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...ABATEMENTS. SEC. 6404. ABATEMENTS. (a) General rule. — The Secretary or his delegate is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which — (1) Is excessive In amount, or (2) Is assessed after the expiration of the period... | |
 | New York (State) - Session laws - 1963 - 1848 pages
...costs involved would not warrant collection of the amount due. It may also abate, of its own motion, the unpaid portion of the assessment of any tax or any liability in regpect thereof, which is excessive in amount, or is assessed after the expiration of the period of... | |
 | United States. Congress. Senate. Committee on the District of Columbia - Taxation - 1965 - 302 pages
...approval of this Act. TITLE III— ABATEMENT OF TAXES SEC. 301. The Commissioners are authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, other than taxes on real property, if the Commissioners determine under uniform rules prescribed... | |
 | United States. Congress. Senate. District of Columbia - 1965 - 300 pages
...approval of this Act. TITLE III— ABATEMENT OF TAXES SEC. 301. The Commissioners are authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, other than taxes on real property, if the Commissioners determine under uniform rules prescribed... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1326 pages
...approval of this Act. TITLE III— ABATEMENT OF TAXES SEC. 301. The Commissioners are authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, other than taxes on real property, if the Commissioners determine under uniform rules prescribed... | |
 | United States. Congress. House. Committee on the District of Columbia - 1965 - 436 pages
...effect July 1, 1965. TITLE III— ABATEMENT OF TAXES SEC. 301. The Commissioners are authorized to abate the unpaid portion of the assessment of any tax, or any liability in resiwct thereof, other than taxes on real property, if the Commissioners determine under uniform rules... | |
 | United States. Congress. House. Committee on the District of Columbia - 1966 - 148 pages
...approval of this Act. TITLE IX— ABATEMENT OF TAXES SEC. 901. The Commissioners are authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, other than taxes on real property, if the Commissioners determine under uniform rules prescribed... | |
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Abatements — (a) General rule. The Secretary or his delegate is authorized to abate the unpaid portion of the assessment of any tax or any liability in respect thereof, which — ( 1 ) Is excessive in amount, or (2) Is assessed after the expiration... 
