 | United States. Internal Revenue Service - 1931 - 502 páginas
...assessed within four years after the last date on which any such shareholder's return was filed. (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. Bureau of Internal Revenue - 1933 - 452 páginas
...such shareholder's return was filed. SEC. 276. SAME—EXCEPTIONS. (a) False return or no return.—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... | |
 | United States. Internal Revenue Service - 1933 - 98 páginas
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 páginas
...of the tax without regard to the statute of limitations in case of a failure to file a return or in case of a false or fraudulent return with intent to evade tax. Your subcommittee is of the opinion that the limitation period on assessments should also not apply... | |
 | United States. Board of Tax Appeals - 1934 - 1512 páginas
...due, but was made subject to the exception provided in subdivision (b), which reads as follows: (b) In case of a false or fraudulent return with intent to evade tax, of a failure to flic a required return, or of a willful attempt in any manner to defeat or erade tax,... | |
 | United States. Bureau of Internal Revenue - 1934 - 192 páginas
...of such taxea shall be begun after the expiration of five years after such taxes became due. (2) In case of a false or fraudulent return with intent to evade tax, of a failure to file a return within the time required by law, or of a willful attempt in any manner... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...such shareholder's return was filed. SEC. 276. SAME— EXCEPTIONS. (a) FALSE KETURN OK No RETURN. — 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... | |
 | United States. Board of Tax Appeals - 1936 - 1468 páginas
...tax. For, by section 278 (a), Revenue Acts of 1924 and 1926. and section 276, Revenue Act of 1928, " in the case of a false or fraudulent return with intent to evade tax * * * the tax may be assessed at any time." Thus it must first be decided whether these returns were... | |
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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. 
