 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
 | John F. Sherwood - 1925 - 206 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...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 of the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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." EXAMINATION OF BOOKS AND WITNESSES SEC. 1004. The Commissioner, for the purpose of ascertaining the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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. SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 էջ
..."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 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." SEC. 1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows:... | |
 | 1926 - 1116 էջ
...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.... | |
 | Eric Louis Kohler - 1927 - 618 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." EXAMINATION OF BOOKS AND WITNESSES Sec. 1104. The Commissioner, for the purpose of ascertaining the... | |
 | United States. Board of Tax Appeals - 1927 - 1522 էջ
...amount. The amount so added to any tax shall be collected at the same time and In the same manner and us part of the tax unless the tax has been paid before...neglect, falsity, or fraud, in which case the amount BO added shall be collected In the same manner as the tax. It is not necessary to enter into an extended... | |
 | 1939 - 980 էջ
...its amount. The amount so added to any tax shall be collected at the same time and in the same manner as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. "The ad valorem penalty for delinquent internal revenue tax returns was modified by section 406 of... | |
 | 1939 - 1522 էջ
...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... | |
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