§3640

2 cases·2 cited

Statute Text — 26 U.S.C. §3640

Statute text not available for this section.

2 Citing Cases

Raju J. Mukhi, Petitioner 163 T.C. No. 8 · 2024

Section 3640 of the Internal Revenue Code of 1939 is the predecessor to the section we know today as section 6201(a). Section 3640 provided that “[t]he Commissioner is authorized and required to make the inquiries, determinations, and assessments of all taxes and penalties imposed by this title.” (Emphasis added.) In 1954 Congress amended section 6

Penn Mutual Indemnity Co. v. Commissioner 32 T.C. 653 · 1959