 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.  Hearings - Page xiby United States. Congress. House. Committee on the District of Columbia - 1971Full view - About this book
 | Philippines - 1988 - 484 pages
...action.* *"SEC. 332. Exceptions as to period of limitation of assessment and collection of tares. — (a) In the case of a false or fraudulent return with intent...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 within... | |
 | United States. Supreme Court - 1940 - 828 pages
...shareholder's return was filed." (Italics supplied.) "Sec. 276. SAME — EXCEPTIONS. "(a) False Return or No Return. — In the case of a false or fraudulent return...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." Revenue... | |
 | 1927 - 1150 pages
...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...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." Revenue... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...New Mexico. On no notice? Mr. GREGG. That is it exactly. [Reading:] SEC. 278. (a) In the case of u false or fraudulent return with intent to evade tax...a failure to file a return the tax may be assessed at any time. This is the same as existing law [reading] : (b) Any deficiency attributable to a change... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...be made shall be extended 60 days. In case of a false or fraudulent return with intent to evade the tax, or of a failure to file a return, the tax may be assessed, or proceedings in court for collection may be begun without assessment, at any time. AUT. 37. Payment... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...the date of the mailing of such notice and the date of the final decision by the Board. SEC. 278. (a) In the case of a false or fraudulent return with intent...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. (b)... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...date of the mailing of such notice and the date of the final decision by the Board. SEC. 311.- (a) In the case of a false or fraudulent return with intent...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. SEC.... | |
 | John F. Sherwood - 1925 - 206 pages
...the date of the mailing of such notice and the date of the final decision by the Board. Sec. 278. (a) In the case of a false or fraudulent return with intent...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, (b)... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...be made shall be extended 60 days. In case of a false or fraudulent return with intent to evade the tax, or of a failure to file a return, the tax may be assessed, or proceedings in court for collection may be begun without assessment, at any time. ART. 37. Payment... | |
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