| United States - 1928 - 268 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to... | |
| United States. Internal Revenue Service - 1929 - 176 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon a showing of fraud or malfeasance or misrepresentation of a material fact— (1) the case shall not be reopened as to... | |
| United States. Congress. Senate. Committee on Appropriations - 1930 - 120 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon • a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) The case shall not be reopened as to... | |
| United States. Congress. Senate. Appropriations Committee - 1930 - 122 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) The case shall not be reopened as to... | |
| United States. Internal Revenue Service - 1931 - 502 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to... | |
| United States. Internal Revenue Service - 1932 - 76 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to... | |
| United States. Board of Tax Appeals - 1933 - 1616 páginas
...and, except upon a showing of fraud or malfeasance, or misrepresentation of. a material fact — (1) the case shall not be reopened as to the matters agreed upon or tlie agreement modifier), by any officer, employee, or agent of the United States,, and (2) in any... | |
| United States. Internal Revenue Service - 1933 - 98 páginas
...Undersecretary, within such time as may lie stated In such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact— (1) the case shall not be reopened as to... | |
| United States. Bureau of Internal Revenue - 1934 - 84 páginas
...of any internal-revenue tax for any taxable period ending prior to the date of the agreement. 52 (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding,... | |
| United States. Board of Tax Appeals - 1934 - 1646 páginas
...Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact — (1) the case shall not be reopened as to... | |
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