...which is in excess of 25 percent of the amount of tax imposed by section 4981 which is reported on the return, the tax may be assessed, or a proceeding...any time within 6 years after the return was filed. If a real estate investment trust discloses in its return (or in a schedule or statement attached thereto)...

...which is in excess of 25 percent of the amount of tax imposed by section 4940 which is reported on the return, the tax may be assessed, or a proceeding...assessment, at any time within 6 years after the return was §301.6501(g)-l filed. If a private foundation discloses in its return (or in a schedule or statement...

...omits from gross income an amount properly includihle therein which is in excess of 2r> 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 bi> begun without assessment, at any time within...

...tax reported thereon, the tax may be assessed or a proceeding in court for the collection thereof may be begun without assessment, at any time within 6 years after the return was filed. For special rules relating to chapter 41, 42, 43, and 44 taxes, see subparagraphs (2), (3), (4), and (5)...

...transaction not so disclosed may be assessed or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. (4) Chapter 43 excise taxes. If a taxpayer discloses an Item in its return (or in a schedule or statement...

...return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begrün without assessment, at any time within 6 years after the return was filed. If a real estate investment trust discloses in its return (or in a schedule or statement attached thereto)...

...company tax for such year may be assessed, or a proceeding in court for the collection thereof may be begun without assessment, at any time within 6 years after the return for such year was filed. § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or...

...the taxpayer omits from gross income and amount properly Includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceed ing in court for the collection of such tax may be begun without assessment, at any time within...

...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. "SEC. 276. SAME—EXCEPTIONS. "(a) FALSE RETURN OR No RETURN.—In...

...properly Ineludible therein which Is In excess of 25 percent of the amount of gross Income stated Лтч the return, the tax may be assessed, or a proceeding...return was filed. For purposes of this subparagraph — (1) In the case of a trade or business, the •term "gross Income" means the total of the amounts...