Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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...
Full view - About this book

Regulations 64 (1936 Edition) Relating to the Capital Stock Tax Under ...

United States. Office of Internal Revenue - 1936 - 48 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...
Full view - About this book

Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932 ...

United States. Bureau of Internal Revenue - 1936 - 84 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...
Full view - About this book

Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...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)...
Full view - About this book

United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...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...
Full view - About this book

The Code of Federal Regulations of the United States of America

2002
...301.6501(c)-l Exceptions to general period of limitations on assessment and collection. (a) False return. In the case of a false or fraudulent return with intent to evade any tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

2000
...J301.6501(c)-l Exceptions to general period of limitations on assessment and collection. (a) False return. In the case of a false or fraudulent return with intent to evade any tax, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1949
...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...
Full view - About this book

Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 pages
...the return was filed. Sec. 1O16. (b) Exceptions. Sec. 1O16. (b) (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. Sec....
Full view - About this book

Internal Revenue Bulletin

United States. Internal Revenue Service - 1956
...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...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF