 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...of such taxes shall be begun after the expiration of five years after such taxes became due. (b) In case of a false or fraudulent return with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax,... | |
 | John F. Sherwood - 1925 - 206 halaman
...of such taxes shall be begun after the expiration of five years after such taxes became due. (b) In case of a false or fraudulent return with intent to evade tax, of a failure to file a required return, or of a willful attempt in any manner to defeat or evade tax,... | |
 | 1926 - 1090 halaman
...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... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 halaman
...of any penalties, forfeitures, or claims for the failure to comply therewith; provided further that in the case of a false or fraudulent return with intent to evade tax or a failure to file a required return, the amount of tax duo may be determined, assessed, and collected,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...of the mailing of the notice of the deficiency and the date of the final decision of the Board. (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) In the event... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...issues arising under this section involve both law and fact. 26 petitions. Section 278 provides that 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. Where... | |
 | Harrison B. Spaulding - 1927 - 336 halaman
...is three years from the date of the filing of the return.1 The statute of limitations does not run in the case of a false or fraudulent return with intent to evade tax, or in case of failure to file the required return. Where an assessment has been made within the three-year... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 halaman
...collection. The House recedes. Amendment No. 84 (Section 278 (a) ) : The House bill provided that in case of a false or fraudulent return with intent to evade tax, or of failure to file return, the tax may be assessed at any time. The Senate amendment provides that this... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 halaman
...any such shareholder's return was filed. This has no application to taxes imposed by prior acts. (4) 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; or, in the event... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 halaman
...any such shareholder's return was filed. This has no application to taxes imposed by prior acts. (4) 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; or, in the event... | |
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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. 
