 | Accounting - 1928 - 498 pages
...such part (made before or within one year after the enactment of this act) shall not be considered as an overpayment under the provisions of section 607,...limitation on assessment and collection." Section 612, act of 1928, reads as follows: "Section 1106 (a) of the revenue act of 1926 is repealed as of... | |
 | United States - Finance - 1928 - 268 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...period of limitation on assessment and collection. SEC.I612. REPEAL OF SECTION 1106 (A) OF 1926 ACT. Section 1106 (a) of the Revenue Act of 1926 is repealed... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...of limitation on assessment and collection. Section 612, Revenue Act, 1928. Section 1100 (a) of the Revenue Act of 1920 is repealed as of February 26,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...period of limitation on assessment and collection. SEC. 612. REPEAL OF SECTION 1106 (a) OF 1926 ACT. Section 1106 (a) of the Revenue Act of 192G is repealed... | |
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...such part (made .before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions! of section 607,...period of limitation on assessment and collection." GRAHAM & FOSTER v. GOODCELL. 415 409 . Opinion of the Court. . rejected by the Commissioner on January... | |
 | United States. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...of limitation on assessment and collection. SECTION 3220 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 1111 OF THE REVENUE ACT OF 1926 AND SECTION... | |
 | Administrative law - 1939 - 1030 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...period of limitation on assessment and collection. SEO. 403. Revenue Act of 1932. Except as provided in section 402, the tax imposed by section 401 of... | |
 | Administrative law - 1939 - 980 pages
...such part (made before or within one year after the enactment of this Act) shall not be considered as an overpayment under the provisions of section 607,...period of limitation on assessment and collection. 302.15 Credits and refunds. If a manufacturer overpays the tax due with one monthly return, or if he... | |
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... properly applicable thereto, assessed prior to June 2, 1924, and if a claim in abatement was filed, with or without bond, and if the collection of any part thereof was stayed, then the payment of such part (made before or within one year after the... 