| 1970 - 360 páginas
...SEC. 6501. Limitations on assessment and collection. • • * (c) Exceptions — (1) False return. In the case of a false or fraudulent return with the...proceeding In court for collection of such tax may be begun without assessment, at any time. (2) Willful attempt to evade tax. In case of a willful atempt In any... | |
| 1961 - 422 páginas
...SEC. 6501. Limitations on assessment and collection. • • • (c) Exceptions — (1) false return. In the case of a false or fraudulent return with the...proceeding in court for collection of such tax may be begun without assessment, at any time. (2) Willful attempt to evade tax. In case of a willful attempt in... | |
| 1976 - 420 páginas
...Limitations on assessment and collection. • • • (c) Exceptions — (1) Fa Use return. ln ths case of a false or fraudulent return with the intent...proceeding in court for collection of such tax may be begun without assessment, at any time. (2) Willful attempt to evade tax. ln case of a willful attempt in... | |
| 1999 - 780 páginas
...tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the three most recently completed taxable years preceding the examination... | |
| 1988 - 566 páginas
...tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the three §301.7611-1 most recently completed taxable years preceding... | |
| 2002 - 840 páginas
...tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, only for the three most recently completed taxable years preceding the examination... | |
| 1996 - 792 páginas
...tax-exempt status under section 501(a), any tax imposed by chapter 1 (other than section 511) may be assessed, or a proceeding in court for collection of such tax may be begrün without assessment, only for the three most recently completed taxable years preceding the... | |
| United States. Internal Revenue Service - 1956 - 1348 páginas
...6501. LIMITATIONS ON ASSESSMENT AND COLLECTION. • • • (c) EXCEPTIONS. — (1) FALSE RETURN. — In the case of a false or fraudulent return with the...proceeding in court for collection of such tax may be begun without assessment, at any time. (2) WILLFUL ATTEMPT TO EVADE TAX. — In case of a willful attempt... | |
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