 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 in court for the collection of such tax may...  Reports of the Tax Court of the United States - 34. lappuseautors: United States. Tax Court - 2001Pilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 lapas
...taxpayer omits from gross income nn 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 * * * at any time within 5 years after the return was filed. The decisions indicate that when the Government... | |
 | 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
...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,...rnay 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. Internal Revenue Service - 1936 - 604 lapas
...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, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...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 in court for the collection of such tax may be begun without assessment,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 lapas
...taxpayer omits from gross income an amount properly mcludible 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 five years after the return was filed. (4) For the purposes of subparagraphs (1), (2), and (3), a return... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...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... | |
 | 1939 - 1030 lapas
...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... | |
 | 1941 - 1688 lapas
...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... | |
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