 | United States. Board of Tax Appeals - 1936 - 1468 pages
...tax. For, by section 278 (a), Revenue Acts of 1924 and 1926. and section 276, Revenue Act of 1928, " in the case of a false or fraudulent return with intent to evade tax * * * the tax may be assessed at any time." Thus it must first be decided whether these returns were... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...assessed within four years after the last date on which any such shareholder's return was filed. (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) If there is... | |
 | United States. Internal Revenue Service - 1936 - 68 pages
...of such taxes shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 pages
...three years after the return was filed. Exceptions to this period of limitation are as follows: (1) In 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. (2) In the event... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...expiration of three years after the return was filed. (b) EXCEPTIONS. — (1) FALSE RETURN OR NO RETURN. — In the case of a false or fraudulent return with intent...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. (2)... | |
 | United States - 1939 - 780 pages
...after the expiration of five years after such taxes became due. (b) FALSE RETURN OR NO RETURN. — In case of a false or fraudulent return with intent to evade tax, or of a failure to file a return within the time required by law, the tax may be assessed, or a proceeding in court for the collection... | |
 | 1924 - 1040 pages
...the date of the mailing: of such notice and the date of the final decision by the board. Sec. 278. ation — (a) Shall have succession in ol a failure to file a return the tar may be assessed or a proceeding: in court for the collection... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...collection of such tax may be begun without assessment, at any time. (c) No return. — In the case 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 after... | |
 | United States. Tax Court - 1957 - 1306 pages
...expiration of such period. SEC. 276. SAME— EXCEPTIONS. (a) FALSE RETURN OB No RETURN. — In the ease of a false or fraudulent return with intent to evade...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. Section... | |
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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. 
