 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 páginas
...was filed. (Feb. 26, 1926, c. 27, §310 (a), 44 Stat. 77.) (b) Exceptions — (1) False return or no return. — In the case of a false or fraudulent return...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. (Feb.... | |
 | United States. Tax Court - 1968 - 774 páginas
...file two returns, * * * 1 SEC. 276 [IRC 1939]. SAME — EXEMPTIONS. (a) FALSE RETCBN OB No RETBBN. — 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, nt any time. We... | |
 | United States. Tax Court - 1962 - 1242 páginas
...money monthly but frequently took advances or waited and collected accumulated sums previously due him. 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. *... | |
 | United States. Tax Court - 1963 - 1194 páginas
...(a) FALSE RETURN OR No RETURN. — In the case of n false or fraudulent return with Intent to erade tax or of a failure to file a return the tax may be assessed, or a proceeding In court for tbe collection of such tax may be begun without assessment, at any time. 39... | |
 | 1969 - 360 páginas
...the collection of such tax may be begun without assessment, at any time. (c) No return. In the case 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 after... | |
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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. 
