 | 1926 - 1090 pages
...1921 (42 Stat. 265, § 250d, Сотр. St. Ann. Supp. 1923, § 6336y8tt) provides: "That in the caso of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...be assessed within four years after the last date on which any such shareholder's return was filed. SEC. .276. SAME— EXCEPTIONS. (a) False return or...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)... | |
 | Eric Louis Kohler - 1927 - 618 pages
...assessment or beginning distraint or a proceeding in court, and for 60 days thereafter. Sec. 278. (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)... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...an appeal has been filed.69 In case of a false or fraudulent return, with intent to evade the gift tax, or of a failure to file a return, the tax may be assessed, or proceedings in court may be begun without assessment.60 The provisions as to bond and appeal are the... | |
 | United States. Board of Tax Appeals - 1927 - 1530 pages
...this connection it is significant that section 278 (a) of the Revenue Act of 1924 provides that, upon 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. Thus,... | |
 | United States - 1928 - 268 pages
...be assessed within four years after the last date on which any such shareholder's return was filed. SEC. 276. SAME— EXCEPTIONS. (a) False return or...return with intent to evade tax or of a failure to file return the tax may be assessed, or a proceeding in court for the collection of such tax may be begun... | |
 | United States - 1928 - 1164 pages
...v. Kemp (C. C. А. Тех. 1926) 12 F.(2d) 7, certiorari § 1058. Same; false or fraudulent returns. 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. (June... | |
 | 1928 - 1062 pages
...STATES. June "That in the case of a false or fraudulent ceedings not inconsistent with this opinion, return with intent to evade tax, or of a failure to file a required return, the amount of _ tax: due may be determined, assessed, and ~ collected, and a suit... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...the date of the mailing of such notice and the date of the final decision by the Board. SEC. 311. (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. (c)... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...assessment or beginning distraint or a proceeding in court, and for 60 days thereafter. SEC. 278. (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)... | |
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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. 
