 | United States - 1922 - 756 pages
...installment from the time the installment was due), shall be paid upon notice and demand by the collector. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...250 (b): "... If the amount already paid is less than that which should have been paid, . . . (and) if any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...installment from the time the installment was due), shall be paid upon notice and demand by the collector. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...installment from the time the installment was due), shall be paid upon notice and demand by the collector. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, third installment... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...amended. ART. 1251. Additions to tax in case of a deficiency. — If a deficiency or any part of a deficiency is due to negligence or intentional disregard...and regulations but without intent to defraud, 5 per cent of the total amount of the deficiency shall be assessed, collected, and paid in the same manner... | |
 | Eric Louis Kohler - 1924 - 514 pages
...instalment from the time the instalment was due), shall be paid upon notice and demand by the collector. If any part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, there shall... | |
 | United States - 1924 - 260 pages
...from the time the installment was due), shall be paid upon notice and demand by the collector. If »ny part of the deficiency is due to negligence or intentional disregard of authorized rules and regulations with knowledge thereof, but without intent to defraud, third installment... | |
 | Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...from the time the tax was due shall bo paid upon notice and demand by the commissioner. Damages (3) If any part of the deficiency is due to negligence or intentional disregard to authorized rules and regulations with knowledge thereof but without intent to defraud, there shall... | |
 | Eric Louis Kohler - 1927 - 618 pages
...after the filing of the waiver, whichever is earlier (Sec. 274 (;). 3. If a deficiency is attributable to "negligence, or intentional disregard of rules and regulations, but without intent to defraud," a 5% penalty, without interest, is added (Sec. 275 (a)). 4. Fraud with intent to evade the tax subjects... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 pages
...taxpayer from making payment of the deficiency at the due date. No extension will be granted where the deficiency is due to negligence or intentional disregard of rules and regulations or to fraud with intent to evade the tax. The application for an extension of time for... | |
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B (relating to income taxes and gift taxes) is due to negligence or intentional disregard of rules and regulations (but without intent to defraud), there shall be added to the tax an amount equal to 5 percent of the underpayment. 
