 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...  Hearings - Page xby United States. Congress. House. Committee on the District of Columbia - 1971Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment...shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on the other hand, relies on section 275 (c) which says : (c)... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...this Act, shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (2) The amount of income, excess-profits, and war-profits taxes imposed by the Act entitled "An Act... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...amended, shall be assessed within live years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. That applies the five-year period from the time the return is ii' '<:> all acts prior to the revenue... | |
 | 1927 - 1150 pages
...amended, shall be assessed within five years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period." "In the case of a false or fraudulent return with intent to evade tax, or of a failure to file a return... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 348 pages
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. That period is the same. Senator KING. Going back to section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. SEC. 310. (b) The period within which an assessment is required... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
 | John F. Sherwood - 1925 - 206 pages
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (b) In case of a false or fraudulent return with intent to... | |
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