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" If the taxpayer omits from gross Income an amount properly Includible therein -which Is In excess of 26 percent of the amount of gross Income stated In the return, the tax may be assessed, or a proceeding In court for the collection of such tax may be... "
Reports of the Tax Court of the United States - Page 94
by United States. Tax Court - 1963
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Cases Decided in the United States Court of Claims ... with ..., Volume 136

United States. Court of Claims, Audrey Bernhardt - 1957
...taxpayer omits from gross income nn amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return, the tax may be assessed * * * at any time within 5 years after the return was filed. The decisions indicate that when the Government...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...rnay be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return, the tax may he assessed, or a proceeding in court for the collection of such tax may be begun without assessment,...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - 1939
...taxpayer omits from gross income an amount properly mcludible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within five years after the return was filed. (4) For the purposes of subparagraphs (1), (2), and (3), a return...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. If...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. If...
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The Code of Federal Regulations of the United States of America Having ...

1939
...taxpayer omits from gross Income an amount properly Includlble therein which Is In excess of 25 per centum on parent corporation shall be for all purposes, in...duly authorized to act in its own name in all matt (<J) Shareholders of foreign personal holding companies. If the taxpayer omits from gross Income...
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The Code of Federal Regulations of the United States of America Having ...

1939
...taxpayer omits from gross income an amount properly includible therein which is in excess of 26 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return...
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United States Code

United States - 1953
...taxpayer omits from gross income an amount properly ineludible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) Constructive dividends. If the taxpayer omits from gross income...
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