 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  The Federal Reporter - Halaman 4641927Tampilan utuh - Tentang buku ini
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 halaman
...assess a deficiency within the statutory period. STEVENS, J., dissenting 464 US The 1921 statute read as follows: "[I]n the case of a false or fraudulent...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... | |
 | Philippines - 1988 - 484 halaman
...action." ""SEC. 332. Exceptions as to period of limitation of assessment and collection of taxes.— (a) In the case of a false or fraudulent return with intent...of such tax may be begun without assessment, at any time within ten years after the discovery of the falsity fraud, or omission. *** * » * «• » *... | |
 | Philippines - 1984 - 744 halaman
...follows: "SEC. 319. Exceptions as to period of limitation of assessment and collection of tacres.— (a) In the case of a false or fraudulent return with intent to evade tax or of failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such... | |
 | United States. Supreme Court - 1940 - 828 halaman
...was filed." (Italics supplied.) "Sec. 276. SAME—EXCEPTIONS. "(a) False Return or No Return.—In the case of a false or fraudulent return with intent...of such tax may be begun without assessment, at any time." Revenue Act of 1932, 47 Stat. 169, 237. * Commissioner v. Germantown Trust Co., 106 F. 2d 139.... | |
 | United States - 1922 - 1028 halaman
...administrator, or other fiduciary representing the estate of such decedent : Provided further, That in the case 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 - 1930 - 148 halaman
...return within the time required by law, or of a willful attempt in any manner to defeat or evade tax, the tax may be assessed, or a proceeding in court...of such tax may be begun without assessment, at any time. (3) Where the assessment of any tax imposed by this Act or by Collection. prior Act of Congress... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case 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. Senate. Committee on Finance - 1924 - 348 halaman
...Mexico. On no notice? Mr. GREGG. On appeal. Mr. GKEGG. That is it exactly. [Reading:] SKC. 278. (a) In the case of a false or fraudulent return with intent...tax or of a failure to file 'a return the tax may he assessed at any time. This is the same as existing law [reading]: (b) Any deficiency attributable... | |
 | United States - 1924 - 260 halaman
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case 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... | |
| |
