 | Philippines - 1988 - 484 páginas
...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 of such tax may be begun without Assessment, at any time within... | |
 | United States. Supreme Court - 1940 - 828 páginas
...limitation if a corporation makes "no return of the tax imposed," and §276 (a), providing that in case of failure to file a return the tax may be assessed "at any time," — are inapplicable. P. 309. 106 F. 2d 139, reversed. CERTIORARI, 308 US 544, to review... | |
 | United States. Internal Revenue Service - 1924 - 76 páginas
...the board. SEC. 311. (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 of such a tax may be begun without assessment, at any time.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...Board. SEC. 311.- (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 of such tax may be begun without assessment, at any time. SEC.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...the Board. SEC. 311. (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 of such tax may be begun without assessment, at any time. (b)... | |
 | John F. Sherwood - 1925 - 206 páginas
...the Board. Sec. 278. (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 of such tax may be begun without assessment, at any time, (b)... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...the board. SEC. 311. (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 proproceeding in court for the collection of such a tax may be begun without assessment, at any time.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...the Board. SEC. 311. (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 of such tax may be begun without assessment, at any time. SEC.... | |
 | United States. Board of Tax Appeals - 1927 - 1530 páginas
...this connection it is significant that section 278 (a) of the Revenue Act of 1924 provides that, upon 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. Thus,... | |
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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. 
