 | 1928 - 498 Seiten
...interest, penalty, additional amount, or addition to such tax) was within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...period of limitation on assessment and collection." Section 612, act of 1928, reads as follows: "Section 1106 (a) of the revenue act of 1926 is repealed... | |
 | United States - 1928 - 268 Seiten
...without bond, and if the (See sec. 1106 (a), opposite sec. 607.) (See sec. 1106 (a), apposite sec. 607.) collection of any part thereof was stayed, then the...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 Section 1106 (a) of the Revenue Act of 1926 is repealed...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 - 1929 - 176 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...period 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 Section 1100 (a) of the Revenue Act of 1920 is repealed as of February... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931 - 1004 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...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. Supreme Court - 1931 - 1000 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...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. Internal Revenue Service - 1931 - 502 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...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 Section 1106 (a) of the Revenue Act of 192G is repealed...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. Bureau of Internal Revenue - 1932 - 100 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...period of limitation on assessment and collection. SECTION 3220 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 1111 OF THE REVENUE ACT OF 1926... | |
 | 1939 - 980 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...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... | |
 | 1939 - 1030 Seiten
...penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924,...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... | |
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If any internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) was, within the period of limitation properly applicable thereto, assessed prior to June 2, 1924, and if a claim in abatement was filed, with or without... 