 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 páginas
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. INTEREST ON DEFICIENCIES ciennci»rest on d8fl" SEO. 38. Interest upon the amount determined as a deficiency... | |
 | United States. Bureau of Narcotics - 1938 - 126 páginas
...return or list is willfully made, the Commissioner shall add to the tax 50 per centum of its amount. 31 case the amount so added shall be collected in the same manner as the tax. Sec. 406 of the Revenue Act of 1935. — In the case of a failure to make and file an internal-revenue... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...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 in the same manner as the tax. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other... | |
 | 1939 - 1522 páginas
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, %3e § 405.804 Additions to tax for delinquent or false returns — (a) Delinquent returns. If a person... | |
 | 1939 - 980 páginas
...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 in the same manner as the tax. SECTION 406 OF THE REVENUE ACT OF 1935 In the case of a failure to make and file an internal-revenue... | |
 | 1939 - 1030 páginas
...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 in the same manner as the tax. SEC. 406. Revenue Act of 1935. 1n the case of a failure to make and file an internal-revenue tax return... | |
 | 1940 - 1806 páginas
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. & I9 'I [ ͢ JK7H .H ~ z v) Ol'% -(o! ) u p c Ӂ '6/D Z i e ϲ The amount added to the tax under this section shall be In lieu of the 25 per centum addition to the... | |
 | United States. Internal Revenue Service - 1940 - 24 páginas
...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 in the same manner as the tax. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other... | |
 | United States - 1953 - 1744 páginas
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, he Supt. of Docs., U.S. G.P.O. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | United States. Internal Revenue Service - 1915 - 464 páginas
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes." J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes... | |
| |
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... 
