 | Law reports, digests, etc - 1927 - 1130 pages
...the -Revenue Act of 1921, under the provisions of which this issue is to be determined, provides : "No suit or proceeding for the collection of any such...this act or under prior income, excess-profits, or war profits tax acts, • • • shall be begun, after the expiration of five years after the date... | |
 | United States - Law - 1921 - 642 pages
...States, and for other purposes," approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the...or proceeding for the collection of any such taxes br££jj" due under this Act or under prior income, excess-profits, or war- lections.etc. profits tax... | |
 | United States - Law - 1922 - 756 pages
...States, and for other purposes," approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the...prior income, excess-profits, or warprofits tax Acts, or of any taxes due under section 38 of such Act of August 5, 1909, shall be begun, after the expiration... | |
 | United States - Law - 1922 - 1028 pages
...States, and for other purposes," approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the...prior income, excess-profits, or war-profits tax Acts, or of any taxes due under section 38 of such Act of August 5, -1909, shall be begun, after the expiration... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...five-year limitation has expired, unless both the Commissioner and the taxpayer consent in writing to the assessment and collection of the tax; and no suit or proceeding for the collection of the above taxes can be begun after the expiration of five years after the date when each return was... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...States, and for other purposes," approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the...prior income, excess-profits, or war-profits tax Acts, or of any taxes due under section 38 of such Act of August 5, 1909, shall be begun, after the expiration... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...States, and for other purposes, " approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the...or proceeding for the collection of any such taxes d ue under this Act or under prior income, excess-profiteer war-profits tax Acts, or of any taxes due... | |
 | Administrative agencies - 1923 - 292 pages
...the return was filed, and any such assessment for 1921 and subsequent years must be made within four years after the return was filed unless both the Commissioner and the taxpayer consent in writing to a later assessment. These limitations do not apply in the case of false or fraudulent returns with intent to... | |
 | Brookings Institution. Institute for Government Research - United States - 1923 - 292 pages
...the return was filed, and any such assessment for 1921 and subsequent years must be made within four years after the return was filed unless both the Commissioner and the taxpayer consent in writing to a later assessment. These limitations do not apply in the case of false or fraudulent returns with intent to... | |
 | United States. Supreme Court - Courts - 1923 - 872 pages
...forbid a determination and assessment after the five year period " unless both the Commissioner and taxpayer consent in writing to a later determination, assessment and collection of the tax." In other words, it was recognized by Congress that consent to merely a determination and assessment... | |
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An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," approved August 5, 1909, shall be determined and assessed within five years after the return was filed, unless both the Commissioner... 
