| Philippines - Law - 1988 - 484 pages
...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 - Law - 1928 - 1164 pages
...agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended...the expiration of the period previously agreed upon. (June 2, 1924, '4.01 p. т., с. 234, § 278 (d), 43 Stat. 299; Feb. 26, 1926, c. 27, § 278 (d), 44... | |
| United States - Finance - 1928 - 268 pages
...agreed upon in 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 in writing made before the expibut each of the shareholders includes in his return his distributive share of the net income of... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended...the expiration of the period previously agreed upon. SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute of limitations provided in section... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended...the expiration of the period previously agreed upon. Art. 1192 § 276 SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute of limitations... | |
| United States. Board of Tax Appeals - Taxation - 1933 - 1618 pages
...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 agreements...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. Internal Revenue Service - Income tax - 1936 - 604 pages
...agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended...the expiration of the period previously agreed upon. SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute of limitations provided in section... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended...the expiration of the period previously agreed upon. SEC. 277. SUSPENSION OF RUNNING OF STATUTE. The running of the statute of limitations provided in section... | |
| United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...the expiration of any period for collection agreed upon in writing by the Commissioner and thedonor. In determining the running of the statute of limitations in respect of distraint, the distraint shall be considered to have been begun, in the case of personal property, on the date on which the levy upon... | |
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