 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 страници
...of the Internal Revenue Code of 1939, 26 USC (1952 Ed.), sec. 275, which says: (a) General Rule — The amount of income taxes imposed by this chapter...shall be begun after the expiration of such period. 283 Opinion of the Court The defendant, on the other hand, relies on section 275 (c) which says : (c)... | |
 | United States. Internal Revenue Service - 1924 - 396 страници
...this Act, shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. (2) The amount of income, excess-profits, and war-profits taxes imposed by the Act entitled "An Act... | |
 | 1927 - 1150 страници
...amended, shall be assessed within five years after the return was filed, and no 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 intent to evade tax, or of a failure to file a return... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 страници
...amended, shall be assessed within live years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of such period. That applies the five-year period from the time the return is ii' '<:> all acts prior to the revenue... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 348 страници
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. That period is the same. Senator KING. Going back to section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 страници
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. SEC. 310. (b) The period within which an assessment is required... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 страници
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
 | John F. Sherwood - 1925 - 206 страници
...provision of law, be assessed within four years after such taxes became due, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. (b) In case of a false or fraudulent return with intent to... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 страници
...this title shall be assessed within four years after the return was filed, and no proceeding in court for the collection of such taxes shall be begun after the expiration of five years after the return was filed. (b) The period within which an assessment is required to be... | |
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Except as provided in section 276 — (a) General rule. The amount of income taxes imposed by this title shall be assessed within two years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall... 
