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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. "
Reports of the Tax Court of the United States - Page 705
by United States. Tax Court - 1963
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 58 pages
...be made shall be extended 60 days. In case of a false or fraudulent return with intent to evade the tax, or of a failure to file a return, the tax may be assessed, or proceedings in court for collection may be begun without assessment, at any time. AUT. 37. Payment...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 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...
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Revenue Act of 1924, Volumes 1-11

United States. Congress. Senate. Committee on Finance - 1924
...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...
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The Federal Reporter: With Key-number Annotations ..., Volume 297

1924
...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 to evade tax, or of a failure to file a required return, the amount of tai due may be determined, assessed, and collected, and a suit or proceeding...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...3182, RS, p. 496. Act of 1924. Act of 1921. Act of 1918. after such taxes became due. SEC. 1009. (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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Income Tax Accounting

John F. Sherwood - 1925 - 205 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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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
...applied in lieu of the period prescribed in subdivision (a) of section 310. SEC. 1009. * * * (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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...issues arising under this section involve both law and fact. 26 petitions. Section 278 provides that 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. Where...
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