...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 respect thereof, other than taxes on real property, if the Commissioners determine under uniform rules prescribed...

...overpayment. 17 Section 79. Abatements, (a) General Rule. The [tax commissioner] is authorized to abate the 18 unpaid portion of the assessment of any tax or any liability in respect thereof, which (1) is excessive 19 in amount, or (2) is assessed after the expiration of the period...

...overpayment. 17 Section 79. Abatements, (a) General Rule. The [tax commissioner] is authorized to abate the 18 unpaid portion of the assessment of any tax or any liability in respect thereof, which (1) is excessive 19 in amount, or (2) is assessed after the expiration of the period...

...overpayment. 17 Section 79. Abatements, (a) General Rule. The [tax commissioner] is authorized to abate the 18 unpaid portion of the assessment of any tax or any liability in respect thereof, which (1) is excessive 19 in amount, or (2) is assessed after the expiration of the period...

...facilitate collection of such liability. 28. Abatement of Tax (Prior #31) - Repeal Section 6404 fb) Current Law: Section 6404(a) and (b) have conflicting...applicable period of limitation, but subsection (b) states mat no claim for abatement shall be filed by a taxpayer in respect of an assessment of Income, Estate,...

...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 respect thereof, which is excessive in amount, or is assessed after the expiration of the period of limitation...

...6404] SEC. 6404. ABATEMENTS. [Sec. 6404(a)] (a) GENERAL RULE. — The Secretary 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...

...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...

...under subtitle A or B. (c) Small tax balances. The Secretary or his delegate is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the Secretary or his delegate determines under uniform rules prescribed by the Secretary...

...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) 16 assessed after the expiration of the period...