 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 127por United States. Tax Court - 1963Visualização integral - Acerca deste livro
 | United States. Internal Revenue Service - 1924 - 76 páginas
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...the amount so added shall be collected in the same nuinner as the tax." ART. 47. Nature of penalties. — Two kinds of penalties are provided for delinquency... | |
 | Eric Louis Kohler - 1924 - 514 páginas
...willfully made, the Commissioner of Internal Revenue shall add to the tax 50 per centum of its amount. falsity, or fraud, in which case the amount so added...shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS Sec. 1312. That if after a determination and assessment in any... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
..."The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." EXAMINATION OF BOOKS AND WITNESSES SEC. 1004. The Commissioner, for the purpose of ascertaining the... | |
 | John F. Sherwood - 1925 - 206 páginas
..."The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." (Section 1003 — 1924 Act) In case of failure to file a return on time, a penalty of 25% of the amount... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
..."The amount so added to any tax shall be collected at the same time and. in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
..."The amount so added to any tax shall lie collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsitj-. or fraud, in which case the amount so added shall be collected in the same manner as the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
..."The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." SEC. 1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows:... | |
 | 1926 - 1116 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." A like provision, except as to the amount of the addition, is found in the other acts referred to.... | |
 | 1939 - 1522 páginas
...paragraphs (1) and (2) of subsection (d) shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. § 405.804 Additions to tax for delinquent or false returns — (a) Delinquent returns. If a person... | |
 | 1941 - 1688 páginas
...The amount so added to any tax shall be collected at the same time and In the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. In which case the amounts so added shall be collected In the same manner as the tax. The amount added... | |
| |
