Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition... The Code of Federal Regulations of the United States of America Having ... - Էջ 16551939Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States - 1917 - 706 էջ
...court, and in addition thereto a penalty of double the tax evaded, or not colADMINISTRATIVE PRO- lected, or accounted for and paid over, to be assessed and...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Enforcement. gEO 1Q05 That... | |
| United States, Guaranty Trust Company of New York - 1917 - 140 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Regulations Use of Stam... | |
| National Bank of Commerce in New York - 1917 - 182 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| National Bank of Commerce in New York - 1917 - 180 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| United States. Internal Revenue Service - 1916 - 200 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| Guaranty Trust Company of New York - 1918 - 108 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| United States, Guaranty Trust Company of New York - 1918 - 144 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| George Edwin Holmes - 1919 - 1048 էջ
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, I1ou1evcr, That no penalty shall be assessed under this subdivision for any offense for which... | |
| National City Company, United States - 1919 - 104 էջ
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided,, hoicever, That no penalty shall be assessed under this subdivision Exceptions. for any offense... | |
| United States. Congress. House. Committee on Ways and Means - 1919 - 190 էջ
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted, for and paid over, to be...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Prosecution where compromise... | |
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