| United States. Board of Tax Appeals - 1934 - 1512 pages
...due, but was made subject to the exception provided in subdivision (b), which reads as follows: (b) In case of a false or fraudulent return with intent to evade tax, of a failure to flic a required return, or of a willful attempt in any manner to defeat or erade tax,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...such shareholder's return was filed. SEC. 276. SAME— EXCEPTIONS. (a) FALSE KETURN OK 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)... | |
| 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... | |
| 2002 - 840 pages
...§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... | |
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