| United States. Court of Claims, Audrey Bernhardt - 1963 - 938 pages
...failure to pay an installment of the estimated tax within the time prescribed, unless such failure ls shown to the satisfaction of the Commissioner to be...neglect, there shall be added to the tax 5 per centum of the unpaid amount of such installment, and in addition 1 per centum of such unpaid amount for each... | |
| Alaska - 1957 - 632 pages
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| 1955 - 1708 pages
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| United States. Internal Revenue Service - 1931 - 502 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax: (a) Those who... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax: (a) Those who... | |
| United States. Internal Revenue Service - 1933 - 98 pages
...the tax unless the return is later filed and failure to file the return within the time prescribed is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax : (a) Those who... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...tax unless the return is later filed and failure to file the return -within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. The amount to be added to the tax is 5 percent if the failure is for not more than... | |
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