 | Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 էջ
...amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period." 53 Stat. 86, 26 USC § 275 (a). Section... | |
 | 1960 - 510 էջ
...expiration of 3 years after the date on which any part of such tax was paid, and no proceeding In 'îourt without assessment for the collection of such tax...shall be begun after the expiration of such period. [Sec. 6501(a) as amended by sec. 165(a), Excise Tax Technical Changes Act 1958 (72 Stat. 1313)] [TD... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 էջ
...became due and before the expiration of 3 years after the date on which any part of such tax was paid, and no proceeding in court without assessment for...shall be begun after the expiration of such period. (b) Time Return Deemed Filed. — (1) Early return. — For purposes of this section, a return of tax... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 էջ
...any tax imposed by this title shall be assessed within three years after the date when the tax is due and no proceeding in court without assessment for...shall be begun after the expiration of such period. "(b) In the case of a false or fraudulent return, with the intent to evade tax, the tax may be assessed,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 372 էջ
...any tax imposed by this title shall be assessed within three years after the date when the tax is due and no proceeding in court "without assessment for...shall be begun after the expiration of such period. "(b) In the case of a false or fraudulent return, with the intent to evade tax, the tax may be assessed,... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 էջ
...any tax imposed by this Act shall be assessed within three years after the date when the tax is due and no proceeding in court without assessment for...shall be begun after the expiration of such period. (b) In the case of a false or fraudulent return, with the intent to evade tax, the tax may be assessed,... | |
 | United States - 1958 - 388 էջ
...provided in the following subsections of this section) be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such tax shall be oegun after the expiration of such period. "(b) FALSE RETURN OR No RETURN. — In the case of a false... | |
 | United States. Internal Revenue Service - 1976 - 612 էջ
...assessed within 3 years after the return or claim for refund with respect to which the penalty is assessed was filed, and no proceeding in court without assessment...shall be begun after the expiration of such period. In the case of any penalty under section 6694 (b) , the penalty may be assessed, or a proceeding in... | |
 | United States. Tax Court - 1981 - 1236 էջ
...section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed * • * and no proceeding in court without...shall be begun after the expiration of such period. < (1) EARLY RETURN.— For purposes of this section, a return of tax imposed by this title * * * filed... | |
 | United States. Tax Court - 1979 - 1352 էջ
...the return was filed (whether or not such return was filed on or after the date prescribed) * * • and no proceeding in court without assessment for...shall be begun after the expiration of such period. 4Sec. 6501(c) provides, in pertinent part: SEC. 6601(c). EXCEPTIONS.— • •••••• 72 UNITED... | |
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The amount of income taxes imposed by this chapter shall be assessed within three years after the return was filed, and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of such period. 
