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... Income Tax: Law and Accounting - Էջ 49Godfrey Nicholas Nelson - 1917 - 205 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
| United States. Bureau of Internal Revenue - 1921 - 778 էջ
...willfully made, must add the renal ty as part of the tax. and must collect it at the same tune and ir the same manner and as part of the tax, unless the tax was paid before the discovery of the fraud, in which case the amount so added must be collected in... | |
| Emerson Emanuel Rossmoore - 1922 - 592 էջ
...the tax 50 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...shall be collected in the same manner as the tax." PROBLEM 252 Illustrating Case in Which Additional Tax Cannot be Assessed by the Commissioner of Internal... | |
| United States - 1922 - 1028 էջ
...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." For R. 8. вес. 3176, as it formerly read, see Э Fed. Stat. Ann. (2d ed.) 1006. SEC. 1312. Final... | |
| United States - 1923 - 1256 էջ
...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. (20 Stat. 331. 28 Stat. 559. 38 Stat. 179. 39 Stat. 773. 40 Stat. 1147. 42 Stat. 313.) This section... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 էջ
..."The amount so added to any tax shall be collected at the same tune 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." FINAL DETERMINATIONS AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...tax 50 per centum of its amount. M| "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... | |
| United States - 1924 - 260 էջ
...the tax 50 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...shall be collected in the same manner as the tax." RETROACTIVE REGULATIONS. Sec. 1314. That in case a regulation or Treasury decision relating to the... | |
| United States. Internal Revenue Service - 1924 - 396 էջ
...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. Accordingly, if any person charged by law or regulations with making a return fails to make such return... | |
| United States. Internal Revenue Service - 1924 - 76 էջ
...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 էջ
...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... | |
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