 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 strani
...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, and a suit or proceeding... | |
 | United States. Court of Claims - 1926 - 1122 strani
...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 and a suit or proceeding... | |
 | Philippines - 1988 - 484 strani
...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...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 within... | |
 | United States. Supreme Court - 1940 - 828 strani
...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...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." Revenue... | |
 | United States - 1921 - 642 strani
...representing the estate of such decedent: Provided further, That in the case of a false 0t^uXtem return. 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. Bureau of Internal Revenue - 1921 - 772 strani
...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... | |
 | United States - 1922 - 756 strani
...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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 strani
...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, and a suit or proceeding... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 strani
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 strani
...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... | |
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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. 
