26 U.S.C. § 1057
Repealed. Pub. L. 105–34, title XI, § 1131(c)(2), Aug. 5, 1997, 111 Stat. 980]
[repealed]
Notes of Decisions
Cited in 94
cases, 1927–2007 · leading case: Am. Equitable Assur. Co. of New York v. Helvering, 68 F.2d 46 (2d Cir. 1933).
Am. Equitable Assur. Co. of New York v. Helvering, 68 F.2d 46 (2d Cir. 1933). “The petitioner argues that sections 277 (a) (2) and 280 (b) (1) of the Revenue Act of 1920, 26 USCA §§ 1057 (a) (2), 1069' (b) (1), bar the collection of these taxes.”
WP Brown & Sons Lumber Co. v. Com'r of Internal Revenue, 38 F.2d 425 (6th Cir. 1930). “On October 25, 1924, petitioner filed a similar waiver extending the period to “one year after the expiration of the statutory period of limitations within which assessment of taxes may he made for the year or years mentioned, or the statutory period of limitations as extended…”
Hoosac Mills Corp. v. Comm'r, 75 F.2d 462 (1st Cir. 1935). “It was further provided in section 277 (b), 26 USCA § 1057 note, in effect, that the period provided in that section, or under section 274 (a), or under section 278 (26 USCA §§ 1058, 1059, 1060 note, 1061 note, 1052), for assessing a tax, should in case of *464 an appeal be…”
Von Weise v. Comm'r, 69 F.2d 439 (8th Cir. 1934). “Section 277 (a) (1) (26 USCA § 1057) provides that the amount of income taxes imposed by the act shall be assessed within three years after the return is filed.”
Veeder v. Comm'r, 36 F.2d 342 (7th Cir. 1929). “By section 277 of the Act of 1924 (26 USCA § 1057, note), income taxes imposed by the Revenue Act of 1921 were required to be assessed within 4 years after the return was filed, and hence such limitation would have expired on March 15, 1926.”
Pac. Coast Steel Co. v. McLaughlin, 61 F.2d 73 (9th Cir. 1932). “Section 277 (a) thereof (26 USCA § 1057 note), as far as material to this appeal, states: “Except as provided in section 278 and in subdivision (b) of section 274 and in subdivision (b) of section 279 [274 and 279 are not involved in this appeal] * * * (2) The amount of income,…”
Concrete Eng'g Co. v. Comm'r of Int. Rev., 58 F.2d 566 (8th Cir. 1932). “9 , 58, 26 USCA § 1057 (a) (3), taxes were required to be assessed within five years after the return for taxation was filed.”
Mut. Lumber Co. v. Poe, 44 F.2d 922 (9th Cir. 1930). “(Section 277(a) (2), Revenue Act of 1926 [26 USCA § 1057(a) (2)] and section 277(a) (1, 2), Revenue Act of 1924 [26 USCA § 1057 note]). However, on the 14th of November, 1925, appellant entered into an agreement with the Commissioner of Internal Revenue, authorized thereto by…”
Comm'r v. Wilson, 60 F.2d 501 (10th Cir. 1932). “58 , 26 USCA § 1057 (a) (2), provides that income taxes imposed by the act of 1921 shall be assessed within 4 years after the return is filed.”
Gulf States Steel Co. v. United States, 56 F.2d 43 (5th Cir. 1932). “There is no more cause to prevent it pleading section 277 (a) (2) of the Revenue Act of 1924 [26 USCA § 1057 note] as a reason why a deficiency should not be determined against it than there is to deny it the right to plead any other section of the Act.”
Helvering v. Brooklyn City R. Co., 72 F.2d 274 (2d Cir. 1934). “He assessed the deficiency on August 6, 1906, more than four years after the return was filed (section 277 (a) (2) of the Aet of 1926, 26 USCA § 1057 (a) (2); presumably his time to assess had been extended.”
Loewer Realty Co. v. Anderson, 31 F.2d 268 (2d Cir. 1929). “299 (26 USCA § 1057, note), that in *269 come taxes imposed by prior acts should be assessed within five years after the return was filed.”
26 U.S.C. § 1057(3): 1 case
Wetherell Bros. v. White, 46 F.2d 83 (D. Mass. 1930).
26 U.S.C. § 1057(a): 2 cases
Mut. Lumber Co. v. Poe, 44 F.2d 922 (9th Cir. 1930). “(Section 277(a) (2), Revenue Act of 1926 [26 USCA § 1057(a) (2)] and section 277(a) (1, 2), Revenue Act of 1924 [26 USCA § 1057 note]). However, on the 14th of November, 1925, appellant entered into an agreement with the Commissioner of Internal Revenue, authorized thereto by…”
J. P. Stevens Engraving Co. v. United States, 44 F.2d 822 (N.D. Ga. 1930).
26 U.S.C. § 1057(a)(2): 1 case
Valentine-Clark Co. v. Comm'r, 52 F.2d 346 (8th Cir. 1931).
26 U.S.C. § 1057(a2): 1 case
Atkins v. Bender, 26 F.2d 690 (W.D. La. 1928).
26 U.S.C. § 1057(b): 1 case
Mut. Lumber Co. v. Poe, 44 F.2d 922 (9th Cir. 1930). “(Section 277(a) (2), Revenue Act of 1926 [26 USCA § 1057(a) (2)] and section 277(a) (1, 2), Revenue Act of 1924 [26 USCA § 1057 note]). However, on the 14th of November, 1925, appellant entered into an agreement with the Commissioner of Internal Revenue, authorized thereto by…”
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