If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected... Statutes of the United States of America - Página 245por United States - 1921Visualização integral - Acerca deste livro
| Harris, Forbes & Co., New York - 1916 - 140 páginas
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. Sec. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
| Joseph Jay Scott - 1917 - 386 páginas
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same. unless such...fraudulent and for the purpose of evading payment. 268 Sec. 19. The collector or deputy collector shall require every return to be verified by the oath... | |
| Godfrey Nicholas Nelson - 1917 - 218 páginas
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. SEC. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
| George Edwin Holmes - 1917 - 674 páginas
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. See. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
| Savings Union Bank and Trust Company - 1917 - 88 páginas
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. (Amended by Section 1209 of Act of October 3, 1917.) Sec. 19. The collector or deputy collector shall... | |
| George Edwin Holmes - 1917 - 690 páginas
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. Sec. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
| United States, Guaranty Trust Company of New York - 1917 - 140 páginas
...collected in such cases from the taxpayer, or such withholding agent, whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." SEC. 1210. That section twenty-six of such Act of September eighth, nineteen hundred and sixteen, as... | |
| National Bank of Commerce in New York - 1917 - 182 páginas
...taxpayer, or such withholding agent whose duty it *As amended October 3, 1917. 144 was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." SEC. 19. That the collector or deputy collector ?0V shall require every return to be verified by the... | |
| Frank A. North - 1917 - 164 páginas
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it. for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. SEC. 19. That the collector or deputy collector shall require every return to be verified by the oath... | |
| National Bank of Commerce in New York - 1917 - 180 páginas
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." £™.e26ment *° SEC. 1210. That section twenty-six of such Act of September eighth, nineteen hundred... | |
| |