 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 էջ
...amount of 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 the collection of such taxes shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on... | |
 | United States. Court of Claims - 1938 - 834 էջ
...estate during the period of administration, or by a corporation, the tax shall be assessed, and any proceeding in court without assessment for the collection of such tax shall be begun, within one year after written request therefor (filed after the return is made) by the executor, administrator,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...amount of income taxes imposed by this title shall be assessed within three 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. (b) Income of decedent. — In the case of... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...income taxes imposed by the Revenue Act of 1924, shall be assessed within four 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. (3) The amount of income, excess-profits,... | |
 | United States - 1928 - 1164 էջ
...income taxes imposed by the Revenue Act of 1924, shall , be assessed within four 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. (3) The amount of income, excess-profits,... | |
 | United States - 1928 - 268 էջ
...Revenue Act of 1918, and by any such Act as amended, shall be assessed within five 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. (4) In the case of income received during... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...Revenue Act of 1918, and by any such Act as amended, shall be assessed within five 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. (4) In the case of income received during... | |
 | United States. Board of Tax Appeals - 1929 - 1562 էջ
...paragraph (2) or (3) of this subdivision) be assessed within four years after such taxes became due, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. Section 310 of... | |
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The amount of 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 the collection of such taxes shall be begun after the expiration of such period. 
