 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 páginas
...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 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,... | |
 | United States. Court of Claims - 1926 - 1122 páginas
...the expiration of five years after the date when such return was filed. * * * 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... | |
 | Philippines - 1988 - 484 páginas
...action.* *"SEC. 332. Exceptions as to period of limitation of assessment and collection of tares. — (a) 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... | |
 | Joseph Jay Scott - 1917 - 386 páginas
...having filed a return within the time prescribed by law. 123.— FRAUDULENT RETURN. For the filing of a false or fraudulent return with intent to evade tax the law provides two distinct penalties. One is an increase of 100 per cent in the amount of tax found... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 páginas
...profits taxes for any given year at any time within five years after the return was due or was made, and in the case of a false or fraudulent return with intent to evade the tax the amount of tax due may be determined and collected at any time after the return is filed... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...such tax at any time after it becomes due. REFERENCE : Sec. (250 (d) : "... 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,... | |
 | United States - 1922 - 756 páginas
...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,... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...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,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...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... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...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...time after such false or fraudulent return is filed. (4) In the event the taxpayer fails to file the required return, the amount of tax due may be assessed... | |
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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. 
