 | 1939 - 1522 pages
...return or pay the tax required to be withheld within the time prescribed in §§405.601 and 405.602, unless it is shown that the failure is due to reasonable cause and not to willful neglect, the addition to the tax shall not be less than $10. This provision is to... | |
 | 1998 - 750 pages
...shelter shall pay a penalty of $50 for each investor with respect to whom there Is such a failure, unless it is shown that the failure is due to reasonable cause and not due to willful neglect. For example, If an organizer who is required to maintain a list identifying... | |
 | United States. Internal Revenue Service - 1963 - 1402 pages
...required to file the return referred to here who fails to do so at the time required, or who files a return which does not show the information required....1, 1963. XXII. TREATIES (Sec. 21 of bill and sec. 7852 (d) of code) Section 7852(d) of the code provides that no provision of the Internal Revenue Title... | |
 | United States. Congress. House. Committee on Ways and Means - 1963 - 60 pages
...4911 but for the provisions of section 4918 or 4919, whichever is the greater, for each such failure unless it is shown that the failure is due to reasonable cause. The penalty imposed by this section shall not exceed $1,000 for each failure to file a return. "SEC.... | |
 | United States. Congress. House. Committee on Ways and Means - 1963 - 564 pages
...4911 but for the provisions of section 4918 or 4919, whichever is the greater, for each such failure unless it is shown that the failure is due to reasonable cause. The penalty imposed by this section shall not exceed $1,000 for each failure to file a return. "SEC.... | |
 | United States. Congress. Senate. Finance - 1964 - 386 pages
...section 4911 but for the provisions of section 4918, whichever is the greater, for each such failure unless it is shown that the failure is due to reasonable cause. The penalty imposed by this section shall not exceed $1,000 for each failure to file a return. "SEC.... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 602 pages
...section 4911 but for the provisions of section 4918, whichever is the greater, for each such failure unless it is shown that the failure is due to reasonable cause. The penalty imposed by this section shnll not exceed $1,000 for each failure to file n return. "SEC.... | |
 | United States. Congress. House. Committee on Ways and Means - 1966 - 1346 pages
...section 4911 but for the provisions of section 4918, whichever is the greater, for each such failure unless it is shown that the failure is due to reasonable cause. The penalty imposed by this section shall not exceed $1,000 for each failure to file t return. •SEC... | |
 | United States. Internal Revenue Service - 1974 - 454 pages
...records would result in a civil penalty of $10 for each employee with respect to whom the failure occurs, unless it is shown that the failure is due to reasonable cause. The committee expects that the necessary records will be retained by employers for at least 10 years... | |
 | United States. Internal Revenue Service - 1974 - 584 pages
...records would result in a civil penalty of $10 for each employee with respect to whom the failure occurs, unless it is shown that the failure is due to reasonable cause. The committee expects that the necessary records will be retained by employers for at least 10 years... | |
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... failure unless it is shown that the failure is due to reasonable cause. 
