...company tax for such year 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 for such year was filed. In each of the years in issue petitioner filed a standard US Corporation Income...

...company income), 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 6 years after the *eturn was filed. (2) Estate and gift taxes. In the case of a return of estate tax under chapter 11...

...company income), 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 6 years after the 'eturn was filed. (2) Estate and gift taxes. In the case of a return of estate tax under chapter 11...

...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...begun without assessment, at any time within 6 years al return was filed. If a real estat ment trust discloses in its retu a schedule or statement i 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...

...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 or FOREIGN PERSONAL HOLDING COMPANIES. — If...

...reported thereon, 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 6 years after the return is filed. In determining the amount of tax omitted on a return, there shall not be taken into account...

...the taxpayer omite from gross Income an amount properly Ineludible therein which is in excess of 96 percent of the amount of gross Income stated In the...may be begun without assessment, at any time within в years after the return was filed. For purposes of this subparagraph — (1) In the case of a trade...

...taxpayer omits from gross income an amount properly indudiole 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...

...— (a) In the case of a false or fraudulent return with intent to evade tax or of 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: Provided, That in a fraud assessment...