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" 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... "
Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ... - Página 159
por United States - 1890 - 485 páginas
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Treasury Decisions Under Internal Revenue Laws of the United States, Volumen15

United States. Office of Commissioner of Internal Revenue - 1914
...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...subscribed by such collector or deputy collector shall he held prima facie good and sufficient for all legal purposes." J. That it shall be the duty of every...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volumen3

United States - 1914 - 5686 páginas
...shall," the words "in all cases," and by inserting, after the words "same manner as the tax," the words "unless the neglect or falsity is discovered after...shall be collected in the same manner as the tax," making the section read as follows: "The collector or any deputy collector in every district shall...
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The Taxation of Corporations in New York: With Forms, and an Appendix ...

Henry Montefiore Powell, Martin Saxe - 1914 - 596 páginas
...amended.) The amount so added shall be collected at the same time and in the same manner as the tax, unless discovered after the tax has been paid, in which case...shall be collected in the same manner as the tax. (Sec. 3176 US Revised Statutes as amended.) ASSESSMENT AND PAYMENT OF TAX. 1909 1913 All assessments...
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Acts and Laws of the State of Connecticut

Connecticut - 1915
...the tax shall be collected at the same time and in the same manner as the tax, unless such failure or falsity is discovered after the tax has been paid,...shall be collected in the same manner as the tax. SEC. 26. If any company fails to render such return within the time required, or renders any return...
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Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - 1916 - 439 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...the same manner as the tax ; and the list or return BO made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 125 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. 17 That it shall be the duty of every collector Re«'pt * * for Taxes of internal revnue, to whom...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 366 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." 261 Sec. 17. That it shall be the duty of every collector of internal revenue, to whom any payment...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 155 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. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...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. (Reg. 50, Art. 122.) Doing business without payment of tax. — REGULATION. Every corporation which...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 78 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. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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