| 1923 - 1092 pages
...provision before referred to is that, "when a return is voluntarily and without notice from the collector filed after such time, and it is shown that the failure to file was due to a reasonable cause, and not to willful neglect, no. such addition shall be made to the tax." On this record plaintiff is... | |
| Philippines - 1999 - 200 pages
...except that, ichcn a return is voluntarily and without notice from the Commissioner or other officer filed after such time, and it is shown that the failure to file it was due to a reasonable cause, no such addition shall be made to the tax; (Italics supplied) (p.... | |
| Harris, Forbes & Co., New York - 1916 - 140 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful [108] neglect, no such addition shall be made to... | |
| Robert Hiester Montgomery - 1920 - 1304 pages
...Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount,...that when a return is filed after such time and it ia shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such... | |
| Frank A. North - 1917 - 164 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file was due to a reasonable cause and not to wilful neglect, no such addition shall be made to the tax. In. case a false or fradulent... | |
| 1917 - 194 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
| Godfrey Nicholas Nelson - 1917 - 218 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
| George Edwin Holmes - 1917 - 690 pages
...centum- of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
| Savings Union Bank and Trust Company - 1917 - 88 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
| Joseph Jay Scott - 1917 - 386 pages
...centum of its amount 258 except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... | |
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