 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1986 - 996 頁
...deficiency within the statutory period. STEVENS, J., dissenting 464 US The 1921 statute read as follows: "[I]n the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
 | United States. Court of Claims - 1926 - 1122 頁
...the expiration of five years after the date when such return was filed. * * * Provided further, That in the case of a false or fraudulent return with intent to evade tax or of a failure to file a required return the amount of tax due may be determined, assessed, and collected and a suit or proceeding... | |
 | Philippines - 1988 - 484 頁
...action.* *"SEC. 332. Exceptions as to period of limitation of assessment and collection of tares. — (a) 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, at any time within... | |
 | United States. Supreme Court - 1940 - 828 頁
...1002, as amended, but no return within the meaning of § 275 (c), conflicts with a decision of the Circuit Court of Appeals for the Second Circuit.5...Commissioner v. Germantown Trust Co., 106 F. 2d 139. Opinion of the Court. 309 US to have made no return so as to bring the case within § 275 (c). First.... | |
 | United States - 1921 - 642 頁
...representing the estate of such decedent: Provided further, That in the case of a false 0t^uXtem return. or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 頁
...such tax at any time after it becomes due. REFERENCE : Sec. (250 (d) : "... Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, Assessed, and collected, and a suit or proceeding... | |
 | United States - 1922 - 756 頁
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 頁
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected, and a suit or proceeding... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 頁
...administrator, or other fiduciary representing the estate of such decedent: Provided further, That in the case of a false or fraudulent return with intent to evade tax, or of a failure to file a required return, the amount of tax due may be determined, assessed, and collected and a suit or proceeding... | |
 | 1927 - 1150 頁
...proceeding in court for the collection of such taxes shall be begun after the expiration of such period." "In the case of a false or fraudulent return with...begun without assessment, at any time." Revenue Act 1924 (43 Stat. 253), part of sections 277 and 278. [1] 1. When, in a court of equity, a motion to dismiss,... | |
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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. 
