 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...dissolution is completed. (c) Omission from gross income. — If the taxpayer omits from gross income an amount properly includible therein which is in excess...income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax rnay be begun without assessment, at any time... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...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...income stated in the 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...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 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 էջ
...dissolution is completed. (3^ If the taxpayer omits from gross income an amount properly mcludible therein which is in excess of 25 per centum of the...income stated in the 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... | |
 | United States - 1939 - 780 էջ
...faith begun 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, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...dissolution is completed. (c) OMISSION FROM GROSS INCOME. — If the taxpayer omits from gross income an amount properly includible therein which is in excess...income stated in the 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...dissolution is completed. (c) OMISSION FROM GROSS INCOME. — If the taxpayer omits from gross income an amount properly includible therein which is in excess...income stated in the 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... | |
 | 1941 - 1688 էջ
...dissolution is completed. (c) Omission from gross income. If the taxpayer omits from gross income an amount properly includible therein which Is in excess...income stated in the 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... | |
 | 1939 - 174 էջ
...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...income stated in the 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... | |
 | 1940 - 1806 էջ
...Omission from gross income. — If the taxpayer omits from gross Income an amount properly Includlble ." " National Archives (U.S.)( b The common parent...shall be for all purposes, in respect of the tax for t or a proceeding In court for the collection of such tax may be begun without assessment, at any time... | |
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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... 
