 The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period.  Reports of the U.S. Board of Tax Appeals - Էջ 796United States. Board of Tax Appeals - 1929Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 էջ
...income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for...such taxes shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on the other hand, relies on section 275 (c) which... | |
 | United States. Court of Claims - 1937 - 786 էջ
...been filed with the Board, until the decision of the Board has become final. Section 277 (b) provides: The running of the statute of limitations provided in this section or in Section 278 on the making of assessments and the beginning of distraint or a proceeding in court for collection,... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...this Act, shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (2) The amount of income, excess-profits, and war-profits taxes imposed by the Act entitled... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 էջ
...amended, shall be assessed within live years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. That applies the five-year period from the time the return is ii' '<:> all acts prior... | |
 | 1927 - 1150 էջ
...amended, shall be assessed within five years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period." "In the case of a false or fraudulent return with intent to evade tax, or of a failure... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 348 էջ
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. That period is the same. Senator KING. Going back to section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. SEC. 310. (b) The period within which an assessment is required... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
 | John F. Sherwood - 1925 - 206 էջ
...amended, shall be assessed within five years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (3) In the case of income received during the lifetime of a decedent, the tax shall be... | |
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