 | United States. Congress. Senate. Committee on Finance - 1934 - 630 lapas
...The bill (section 276) retains this part of the law, but extends the provision to a taxpayer who " omits from gross income an amount properly includible...the amount of gross income stated in the return." Such a provision appears to be unreasonable and impracticable. Neither the Revenue Act nor administrative... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...of such 18 months' period; and (3) The dissolution is completed. (c) Omission from gross income. — If the 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, the tax may be assessed, or a proceeding... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...of such 18 months' period; and (3) The dissolution is completed. (c) OMISSION FROM GROSS INCOME. — If the 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, the tax may he assessed, or a proceeding... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...such 18 months' period; and (3) The dissolution is completed. 429 (o) Omission from gross income.- — If the 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, the tax may be assessed, or a proceeding... | |
 | United States - 1939 - 780 lapas
...within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If the taxpayer omits from gross income an amount properly includible therein under section 337 (b) (relating to the inclusion in the gross income of United States shareholders... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...within 5 years after the return was filed. (d) SHAREHOLDERS OF FOREIGN PERSONAL HOLDING COMPANIES. — If the taxpayer omits from gross income an amount properly includible therein under section 337 (b) (relating to the inclusion in the gross income of United States shareholders... | |
 | 1939 - 174 lapas
...begun before the expiration of such twelve months' period; and "(C) The dissolution is completed. "(3) If the 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, the tax may be assessed, or a proceeding... | |
 | 1941 - 1688 lapas
...within 5 years after the return was filed. (d) Shareholders of foreign personal holding companies. If the taxpayer omits from gross income an amount properly Includible therein under section 337 (b) (relating to the Inclusion In the gross income of United States shareholders... | |
 | 1939 - 1030 lapas
...the tax may be begun without assessment at any time within 5 years after the return was filed. (d) If the taxpayer omits from gross income an amount properly includible therein under section 337 (b) of the Act as his distributive share of the undistributed Supplement P net income... | |
 | 1940 - 1806 lapas
...time after the date prescribed for filing the return. (But see subparagraph (2) of this section.) (6) If the taxpayer omits from gross income an amount properly includible therein under section 337 (b) as his distributive share of the undistributed Supplement P net income of a foreign... | |
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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... 
