 | 1939 - 1522 páginas
...by the Commissioner In pursuance of law, unless It Is shown that such failure Is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $10. § 405.805 Minimum addition to the tax. If an employer fails to file a return or pay the tax required... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $10. (d) PENALTIES IN RESPECT OF WITHHOLDING EXEMPTION CERTIFICATES. — Any individual required to supply... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $10. (d) PENALTIES IN RESPECT OF WITHHOLDING EXEMPTION CERTIFICATES. — Any individual required to supply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 páginas
...by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less thab $10. (d) PENALTIES IN RESPECT OF WITHHOLDING EXEMPTION CERTIFICATES. — Any individual, required... | |
 | United States. Congress. House. Committee on Appropriations - 1947 - 1394 páginas
...tax : In case of any failure to make jind file return or i»\\i the tax required by this smVhapter, within the time prescribed by law or prescribed by...willful neglect, the addition to the tax shall not bo less than $10." [Italics supplied.] Regulation 116. section 40T>.80r> (b) states: "In the case of... | |
 | 1949 - 1088 páginas
...in § § 405.601 and 405.602, unless it is shown that the failure is due to reasonable cause and not to willful neglect, the addition to the tax shall not be less than $10. This provision is to be applied in accordance with paragraphs (a) to (c) of this section. (a) In the... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $5. Section 1631 was repealed by section 6 (Public Law 271), Act of August 27. 1949, and section 1626... | |
 | United States. Internal Revenue Service - 1976 - 720 páginas
...(1) on or before the date prescribed for payment of that tax, unless the failure is due to reasonable cause and not due to willful neglect. The addition to the tax is at the rate of one-half percent of the amount of the tax shown on the return if the failure is for... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 760 páginas
...by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addition to the tax shall not be less than $10. "(d) PENALTIES IN RESPECT OF WITHHOLDING EXEMPTION CERTIFICATES. — Any individual required to supply... | |
 | 1949 - 836 páginas
...in §§ 405.601 and 405.602, unless it is shown that the failure is due to reasonable cause and not to willful neglect, the addition to the tax shall not be. less than $10. This provision is to be applied in accordance with paragraphs (a) to (c) of this section. (a) In the... | |
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FAILURE OF EMPLOYER TO FILE RETURN OR PAY TAX. — In case of any failure to make and file return or pay the tax required by this subchapter, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that... 