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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 353

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1957
...276 (a),3 which provides that an assessment may be made without regard to the statute of limitations in "the case of a false or fraudulent return with...intent to evade tax or of a failure to file a return . . . ." In my judgment, a taxpayer who files a return on one form rather than another because the...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1958
...276 (a),' which provides that an assessment may be made without regard to the statute of limitations in "the case of a false or fraudulent return with...intent to evade tax or of a failure to file a return. . . ." In my judgment, a taxpayer who files a return on one form rather than another because the Commissioner...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1959
...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. This purpose of the proposal was related to the full Committee in the following colloquy between Congressman...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - 1961 - 504 pages
...collection of such tax may be begun without assessment, at any time. (3) No return. In the case of 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. (4)...
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Hearings, Reports and Prints of the Senate Committee on the District of Columbia

United States. Congress. Senate. Committee on the District of Columbia - 1965
...court for the collection of such tax mny be boijun without assessment, at any time. "(d) In the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at anv time. period...
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District of Columbia Revenue Bill (proposed Amendments to H.R. 11487 ...

United States. Congress. Senate. Committee on the District of Columbia - 1966 - 350 pages
...court for the collection of such tax may be begun without assessment, at any time. "(d) In the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time. (e) Where,...
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Revenue Proposals: Hearings...90-2, on H.R. 16361, to Provide for Additional ...

United States. Congress. House. District of Columbia - 1968 - 231 pages
...court for the collection of such tax may be begun without assessment, at any time. (d) In the case of failure to file a return, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time. (e) Where,...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1979
...prescribed) . Section 6501 (c) of the Code provides, in part, that the tax may be assessed at any time (1) in the case of a false or fraudulent return with intent to evade tax, (2) in the case of a willful attempt in any manner to defeat or evade tax imposed by Title 26 (other...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...proceeding in court for the collection of such tax may be begun without assessment, at any time, ( 1 ) in the case of a false or fraudulent return with intent to evade tax, ( 2 ) in the case of a willful attempt in any manner to defeat or evade certain taxes, or (3) in the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...for the assessment and collection of tax. However, section 6501 (c) (3) provides that, in the case of h individual has received an amount of emergency compen proceeding in court for the collection of such tax may be begun without assessment, at any time. Section...
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