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Page x - Except as provided In 276 — (a) Genera] Rule. The amount of Income taxes Imposed by this title shall be assessed within three years after the return was filed, and no proceeding In court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Page 8 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 9 - ... changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed.
Page 7 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 425 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 117 - ... to the need, in the public interest, of adequate and efficient transportation service by such carriers at the lowest cost consistent with the furnishing of such service; and to the need of revenues sufficient to enable such carriers, under honest, economical, and efficient management, to provide such service.
Page xi - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding: in court for the collection of such tax may be begun without assessment, at any time.
Page vii - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Page xi - Where before the expiration of the time prescribed in subsection (a) for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Page 59 - An Act authorizing the formation of partnership associations in which the capital subscribed shall alone be responsible for the debts of the association, except under certain circumstances.

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