 | United States. Congress. Senate. Committee on Finance - 1924 - 468 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...except that the provisions of subdivisions (e) and (f) of section 274 shall not 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,... | |
 | John F. Sherwood - 1925 - 206 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Board of Tax Appeals - 1926 - 1508 էջ
...due to negligence, or Intentional disregard of rules and regulations but without Intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States - 1928 - 268 էջ
...except that the provisions of subdivisions (i) and (j) of section 274 shall not be applicable. (b) Fraud. — If any part of any deficiency is due to...per centum of the total amount of the deficiency (in addtion to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum... | |
 | United States - 1928 - 1164 էջ
...due to negligence or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
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If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud. 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and... 
