 | 1923 - 1092 páginas
...provision before referred to is that, "when a return is voluntarily and without notice from the collector filed after such time, and it is shown that the failure to file was due to a reasonable cause, and not to willful neglect, no. such addition shall be made to the tax." On this... | |
 | Philippines - 1999 - 200 páginas
...except that, ichcn a return is voluntarily and without notice from the Commissioner or other officer filed after such time, and it is shown that the failure to file it was due to a reasonable cause, no such addition shall be made to the tax; (Italics supplied) (p.... | |
 | Harris, Forbes & Co., New York - 1916 - 140 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful [108] neglect, no such addition shall be made to... | |
 | Frank A. North - 1917 - 164 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file was due to a reasonable cause and not to wilful neglect, no such addition shall be made to the tax. In. case a... | |
 | National Bank of Commerce in New York - 1917 - 182 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
 | George Edwin Holmes - 1917 - 690 páginas
...centum- of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
 | Joseph Jay Scott - 1917 - 386 páginas
...centum of its amount 258 except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
 | 1917 - 194 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
 | Godfrey Nicholas Nelson - 1917 - 218 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
 | Savings Union Bank and Trust Company - 1917 - 88 páginas
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
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Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and It is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... 
