...of such tnxea 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 lile a return within the time required by law, or of a willful attempt in any manner...

...years after the assessment, was barred by the provisions of § 278 quoted below. "(a) 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. *****...

...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) In the event...

...234, § 278 (e), 43 Stat. 253, 299, 300. The preceding paragraphs of the section are as follows : "(a) 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. "(b)...

...234, § 278 (e), 43 Stat. 253, 299, 300. The preceding paragraphs of the section are as follows: "(a) 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. "(b)...

...such shareholder's return was filed. SEC. 276. SAME—EXCEPTIONS. (a) 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. (b)...

...prohibition is in force may be enjoined by a proceeding in the proper court. • .... Sec. 278. (a) In the case of a false or fraudulent return with intent...failure to file a return the tax may be assessed, Opinion of the Court. 289 VS. of corporate assets, without assessment against them, the value of what...

...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...

...of the tax without regard to the statute of limitations in case of a failure to file a return or in case of a false or fraudulent return with intent to evade tax. Your subcommittee is of the opinion that the limitation period on assessments should also not apply...

...of such taxea 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...