United States Tax Reporter

United States Tax Reporter

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... 2 years of payment of tax under IRC As6511 even though the 4 year limitations period under IRC As2011 beginning with ... Instructions herein also apply to overassessments disclosed by audit or later review of gift tax return. ... 42 AFTR 946, 200 F2d 194, 52-2 USTC 710, 881, affd (1951, DC NJ) 41 AFTR 1311, 104 F. Supp.

Title:United States Tax Reporter
Publisher: - 1992

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