 | Philippines - Law - 1988 - 484 pages
...(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...may be begun without Assessment, at any time within ton years after the discovery of the falsity fraud, or omission. # * * * * * *•»* "(c) Where the... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return... | |
 | United States - Session laws - 1939 - 780 pages
...before the expiration of such 18 months' period ; and (3) The dissolution is completed. of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If... | |
 | Administrative law - 1940 - 1806 pages
...taxpayer omits from gross Income an amount properly Includlble therein which Is In excess of 25 per centum on parent corporation shall be for all purposes, in...duly authorized to act in its own name in all matt (<J) Shareholders of foreign personal holding companies. — If the taxpayer omits from gross Income... | |
 | Administrative law - 1939 - 1030 pages
...taxpayer omits from gross income an amount properly includible therein which is in excess of 26 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) For the purposes of subsections (a), (b), and (c), a return... | |
 | Administrative law - 1941 - 1688 pages
...taxpayer omits from gross income an amount properly includible therein which Is in excess of 25 per centum ` Q8 5 years after the return was filed. (d) Shareholders of foreign personal holding companies. If the... | |
 | United States - Law - 1953 - 1744 pages
...taxpayer omits from gross income an amount properly ineludible therein which is in excess of 25 per centum of the amount of gross income stated in the return,...may be begun without assessment, at any time within 5 years after the return was filed. (d) Constructive dividends. If the taxpayer omits from gross income... | |
 | United States. Tax Court - Law reports, digests, etc - 1967 - 786 pages
...provides In part : GENERAL UTLK. — If the taxpayer omits from gross Income an amount properly tncludlble therein which Is In excess of 25 percent of the amount...may be begun without assessment, at any time within 8 years after the return was filed. * • • • Sec. 1.451-2 of the Income Tax Regulations provides... | |
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If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be... 
