 | 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 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... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 pages
...profits taxes for any given year at any time within five years after the return was due or was made, and in the case of a false or fraudulent return with intent to evade the tax the amount of tax due may be determined and collected at any time after the return is filed... | |
 | 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 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... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...the date of the mailing of such notice and Hie date of the final decision by the board. SEC. 311. (a) 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 a tax may be begun... | |
 | Mississippi - 1924 - 828 pages
...of any penalties, forfeitures, or claims for the failure to comply therewith ; provided further that in the case of a false or fraudulent return with intent to evade tax or a failure to file a required return, the amount of tax due may be determined, assessed and collected,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...of the mailing of the notice of the deficiency and the date of the final decision of the Board. (3) In the case of a false or fraudulent return with intent to evade tax, the tax may be assessed at any time after such false or fraudulent return is filed. (4) In the event... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 348 pages
...It would, then, be brought forward and put into the codification? Mr. GREGG. Yes. [Reading:] (b) In case of a false or fraudulent return, with intent to evade tax, of a failure to file n required return, or of a willful attempt in any manner to defeat or evade tax... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...It would, then, be brought forward and put into the codification? Mr. GREGG. Yes. [Reading:] (h( In case of a false or fraudulent return, with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat <>r evade tax... | |
 | 1924 - 1056 pages
...suits or proceedings begun at the time of the passage of this act: * » • Provided further, that In the case of a false or fraudulent return with Intent...a failure to file a required return, the amount of tai due may be determined, assessed, and collected, and a suit or proceeding for the collection of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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 evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax,... | |
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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. 
