| United States. Court of Claims - 1942 - 818 páginas
...provides : (&) Fraud, — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...amended. ART. 1251. Additions to tax in case of a deficiency. — If a deficiency or any part of a deficiency is due to negligence or intentional disregard...and regulations but without intent to defraud, 5 per cent of the total amount of the deficiency shall be assessed, collected, and paid in the same manner... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...same section reads: If any part of the deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| John F. Sherwood - 1925 - 206 páginas
...be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 60 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...applicable. SEC. 275. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| United States. Board of Tax Appeals - 1926 - 1508 páginas
...be applicable. (b) If any part of any deficiency is due to fraud with Intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...applicable. (b) Fraud. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| Eric Louis Kohler - 1927 - 618 páginas
...after the filing of the waiver, whichever is earlier (Sec. 274 (;). 3. If a deficiency is attributable to "negligence, or intentional disregard of rules and regulations, but without intent to defraud," a 5% penalty, without interest, is added (Sec. 275 (a)). 4. Fraud with intent to evade the tax subjects... | |
| United States - 1928 - 1164 páginas
...be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section... | |
| |