| George Edwin Holmes - 1917 - 674 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... | |
| Robert Hiester Montgomery - 1920 - 1304 páginas
...pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it ia shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such... | |
| United States, Guaranty Trust Company of New York - 1918 - 148 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... | |
| Guaranty Trust Company of New York - 1918 - 108 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... | |
| United States. Internal Revenue Service - 1918 - 200 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 wilfull neglect, no such addition shall be made to the... | |
| United States. Internal Revenue Service - 1916 - 200 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... | |
| Harris, Forbes & co., New York - 1919 - 164 páginas
...pursuance of law, the Commissioner of Internal Revenue 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 le made to the... | |
| United States. Internal Revenue Service - 1919 - 82 páginas
...pursuance of law, the Commissioner of Internal Revenue 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... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 430 páginas
...pursuance of law, the Commissioner of Internal Revenue 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... | |
| George Edwin Holmes - 1919 - 1048 páginas
...pursuance of law, the Commissioner of Internal Revenue 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... | |
| |