 If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected...  Statutes of the United States of America - Página 245por United States - 1921Visualização integral - Acerca deste livro
 | 1974 - 876 páginas
...cases In which the tax Is so paid shall any penalty be Imposed on or collected from the recipient ot the Income or the withholding agent for failure to...fraudulent and for the purpose of evading payment. [TJX 6500, 25 РЛ. 12080, Nov. 26, I960] § 1.1463-1 Tax paid by recipient of income. If the tax required... | |
 | 1976 - 902 páginas
...paid by recipient of Income. If any tax required under this chapter to be deducted and withheld IB paid by the recipient of the Income, it shall not...withholding agent; nor In cases In which the tax Is во paid shall any penalty be Imposed on or collected from the recipient of the Income or the withholding... | |
 | 1966 - 508 páginas
...be deducted and withheld Is paid by the recipient oí the Income, It shall not be re-collected irom the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed on or collected from the recipient of the Income or the withholding agent for failure to return or... | |
 | United States. Internal Revenue Service - 1954 - 1182 páginas
...113 (e), however, provides that "If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...the withholding agent; nor in cases in •which the tai is so paid shall any penalty be imposed upon or collected from the recipient of the income or the... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...TAX PAID BY RECIPIENT OF INCOME. If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not...which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or... | |
 | 1973 - 882 páginas
...Tax paid by recipient of income. If any tax required under this chapter to be deducted and withheld is paid by the recipient of the Income, it shall not...which the tax Is so paid shall any penalty be Imposed on or collected from the recipient of the Income or the withholding agent for failure to return or... | |
 | 1973 - 868 páginas
...withholding agent; nor In cases In which the tax Is so paid shall any penalty be imposed on or collected Irom the recipient of the Income or the withholding agent...fraudulent and for the purpose of evading payment. [TJD. 6500, 26 FR 12080, Nov. 26, 1960] § 1.1463-1 Tax paid by recipient of income. If the tax required... | |
 | 1966 - 468 páginas
...Tax paid by recipient of income. If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not...which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or... | |
 | 1970 - 772 páginas
...Tax paid by recipient of income. If any tax required under this chapter to be deducted and withheld is paid by the recipient of the income, it shall not...which the tax is so paid shall any penalty be imposed on or collected from the recipient of the income or the withholding agent for failure to return or... | |
 | United States - 1939 - 780 páginas
...return. (e) TAX PAID BY RECIPIENT. — If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...fraudulent and for the purpose of evading payment. (f) REFUNDS AND CREDITS. — Where there has been an overpayment of tax under this section any refund... | |
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