Revenue Proposals: Hearings Before the Subcommittee on Business, Commerce and Fiscal Affairs...

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Página xiii - Except as provided In 276 — (a) Genera] Rule. The amount of Income taxes Imposed by this title shall be assessed within three years after the return was filed, and no proceeding In court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Página 11 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 10 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Página xiv - 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.
Página x - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Página xiv - Where before the expiration of the time prescribed in subsection fa) for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Página 4 - Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Página 3 - Tax shown on return. — (1) GENERAL RULE. — Where the amount determined by the taxpayer as the tax imposed by this title, or any installment thereof, or any part of such amount or installment, is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of 1 per centum a month from the date prescribed for its payment until it is paid.
Página 11 - ... changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed.
Página xix - Secretary or his delegate: (1) Inclusion in returns. Any person required under the authority of this title to make a return, statement, or other document shall Include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.

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