 | United States. Internal Revenue Service - 1936 - 604 pages
...time prescribed by law or prescribed 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, there shall be added to the tax : 5 per centum if the failure is for not more than thirty days with an additional 5 per centum... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...time prescribed by law or prescribed 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, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...time prescribed by law or prescribed 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, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...time prescribed by law or prescribed 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, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...time prescribed lay law or prescribed 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, there shall be added to 184 the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per... | |
 | 1939 - 1030 pages
...time prescribed by law or prescribed 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, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | 1940 - 1806 pages
...time prescribed by law or prescribed by the Commissioner In pursuance of law. unless It it shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum If the failure Is for not more than thirty days with an additional 5 per centum for... | |
 | 1940 - 1464 pages
...time prescribed by law, or prescribed 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, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days or fraction thereof during which... | |
 | United States - 1953 - 1744 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that ) tax: 5 per centum if the f ailure is for not more than thirty days with an additional 5 per centum... | |
 | United States. Board of Tax Appeals - 1942 - 1324 pages
...time prescribed by law or prescribed 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, there shall be added to the tax : 5 per centum if the failure Is for not more than thirty days with an additional 5 percentum for... | |
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... unless it is shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return... 
