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

1969
...the 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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Revenue Proposals: Hearings Before the Subcommittee on Business, Commerce ...

United States. Congress. House. Committee on the District of Columbia - 1971 - 916 pages
...by law for the filing thereof shall be considered as filed on such last day. (b) FALSE RETURN. In the case of a false or fraudulent return with intent...may be begun without assessment, at any time. (c) WAIVER. Where before the expiration of the time prescribed in subsection fa) for the assessment...
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Reports of the United States Tax Court, Volume 63

United States. Tax Court - 1974
...6653(b) would be defeated where it ought to apply. With regard to section 6501(c)(l), it provides that in the case of a false (or fraudulent) return with intent to evade tax, the statute of limitations is lifted. Here, too, we find sufficient Hendry's overall intent to evade...
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Hearings, Reports and Prints of the House Committee on the District of Columbia

United States. Congress. House. Committee on the District of Columbia
...prescribed by law for the filing thereof shall be considered as filed on such last day. b) FALSE RKTUKN. In the case of a false or fraudulent return with intent...may be begun without assessment, at any time. (c) WAIVER. Where before the expiration of the time prescribed in subsection fai for the assessment...
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Hearings

United States. Congress. House. Committee on the District of Columbia - 1971
...by law for the filing thereof shall be considered as filed on such last day. (b) FALSE RETURN. In the case of a false or fraudulent return with intent...may be begun without assessment, at any time. (c) WAIVER. Where before the expiration of the time prescribed in subsection (a) for the assessment...
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The Social Security Act and Related Laws: Including Amendments Through ...

United States - 1976 - 794 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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IRS, Taxing the Heroin Barons: Hearings Before the Subcommittee to ...

United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Investigate Juvenile Delinquency - 1976 - 627 pages
...or 1954. 6501 (c) provides in pertinent part: "(c) Exceptions. (5) 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." 125....
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Code of Federal Regulations

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...
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Laws Relating to Social Security and Unemployment Compensation, Volume 1

United States - 1968
...of such tax shall be oegun after the expiration of such period. "(b) FALSE RETURN OR No RETURN. parent's insurance benefits on the basis of such deceased individual's wages and self-employment income, WILLFUL ATTEMPT TO EVADE TAX. In case of a willful attempt in any manner to defeat or evade tax,...
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One Hundred One Plus Practical Solutions for the Family Lawyer

Gregg M. Herman - 2003 - 562 pages
...begun without assessment, at any time." 6501(c)(2) (Willful Attempt to Evade Tax). "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." ...
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