 | Administrative law - 1970 - 596 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... | |
 | Administrative law - 1969 - 620 pages
...; 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... | |
 | Administrative law - 1967 - 324 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... | |
 | Administrative law - 1973 - 394 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... | |
 | Administrative law - 1968 - 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... | |
 | Administrative law - 1971 - 368 pages
...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... | |
 | Administrative law - 1968 - 308 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... | |
 | Administrative law - 1960 - 534 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... | |
 | Administrative law - 1969 - 360 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... | |
 | Administrative law - 1974 - 404 pages
...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... | |
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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... 
