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" The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... "
Reports of the Tax Court of the United States - Página 127
por United States. Tax Court - 1963
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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Appletons' Annual Cyclopædia and Register of Important ..., Volume 19;Volume 34

1895 - 938 páginas
...the same manner as the tax, unless the neglect or falsity is discovered after the tux has been paid, in which case the amount so added shall be collected in the same manner as the tax : and the list or return so made and subscribed by such collector or deputy collector shall be held...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 páginas
...neglect or falsity is discovered after JSJJ/^S*" the tax has been paid, in which case the pHmafamtamount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900 - 482 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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Official Gazette, Volume 74,Edições 40-49

Philippines - 1978 - 226 páginas
...surcharge of fifty per centum of its amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax...the tax has been paid before the discovery of the falsity or fraud, in which case, the amount so assessed shall be collected in the same manner as the...
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Official Gazette, Volume 77,Edição 19

Philippines - 1981 - 138 páginas
...in the same manner and as part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case, the amount so added...shall be collected in the same manner as the tax. accordance with the regulations promulgated by the Minister of Finance and prior to the release of...
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Official Gazette, Volume 83,Edições 46-50

Philippines - 1987 - 422 páginas
...rate of twenty (20%) per cent per annum. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless hte tax has been paid before the discovery of the falsity or fraud, in which case, the amount so added...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - 1903 - 660 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall he held itrinnt,...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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