 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 88by United States. Tax Court - 1963Full view - About this book
 | 1939 - 1030 pages
...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... | |
 | United States - 1953 - 1744 pages
...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...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. Sec. 275. (d) Shareholders of foreign personal holding companies.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 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) CONSTRUCTIVE DIVIDENDS. — If the taxpayer omits from gross... | |
 | Philippines - 1945 - 1064 pages
...(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...may be begun without assessment, at any time within ten years after the discovery of the falsity, fraud, or omission. (b) Where before the expiration of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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 be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any tune within... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 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 five years after the return was filed. (4) For the purposes of subsection (a) (1), (a) (2), and (a)... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...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 five years after the return was filed. (4) For the purposes of subsection (a) (1), (a) (2), and (a)... | |
 | 1961 - 422 pages
...the taxpayer omits from gross income an amount properly includlble therein which is in excess of 25 percent of the amount of gross income stated in the...assessment, at any time within 6 years after the return was fiied. For purposes of this subparagraph — (i) In the case of a trade or business, the term "gross... | |
 | 1976 - 420 pages
...income an amount properly includible therein which is in excess of 26 percent of the amount of gron income stated in the return, the tax may be assessed,...years after the return was filed. For purposes of this subparagrapb — (1) ln the caae of a trade or business, the term "gross income" means the total of... | |
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