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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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Regulations no. 35 relating to the importation, manufacture, production ...

United States. Internal Revenue Service - 1919 - 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. ART. 54. When penalty accrues. — A person required to pay a special or occupational tax is not generally...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 páginas
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, > 0 ", 1920 Govt. Print. Off." " United States( Bccclpte. SEC. 17. That it shall I*; the duty of every collector of internal revenue, to whom any payment...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 335 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. " Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 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." Beeelpta. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volumen2

United States - 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." [40 Stat. L. 1147.] For R. S. sec. 3176, as it read before this amendment, see 1918 Supp. Fed. Stat....
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 342 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. Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes a...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 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." PROBLEM 252 Illustrating Case in Which Additional Tax Cannot be Assessed by the Commissioner of Internal...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 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." FOCAL DETERMINATIONS AND ASSESSMENTS. Sec. 1312. That if after a determination and assessment in any...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 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." FINAL DETERMINATIONS AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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. Accordingly, if any person charged by law or regulations with making a return fails to make such return...
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