 | 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. Internal Revenue Service - 1924 - 76 páginas
...by 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.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...by 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)... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...by 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 collection of any such taxes due under this Act or under... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...by 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.... | |
 | John F. Sherwood - 1925 - 206 páginas
...by 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)... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...by 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.... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...days thereafter. 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)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...False return or no return. — 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)... | |
 | United States - 1928 - 268 páginas
...of Congress. 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)... | |
| |
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 the date prescribed for filing the return. 
