 | 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... | |
 | 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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 each additional... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...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 each additional... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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 each additional... | |
 | 1939 - 1522 pages
...case of a failure to make and file a declaration of estimated tax within the time prescribed unless es, sale or lease of such housing, all In accord with the relevant statutory provisions. The polici due to willful neglect. Such addition to the tax shall be In an amount equal to 5 percent of the unpaid... | |
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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... 
