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" The amount so added to any tax shall be collected at the same time and in the same manner and as... "
Notes on the Revenue Act of 1918 - Page 125
by United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
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Official Gazette, Volume 95, Issue 12

Philippines - 1999 - 200 pages
...neglect to file the return or list required under this Title within the time prescribed by law, or in case a false or fraudulent return or list is willfully...Commissioner of Internal Revenue shall add to the tax or to the deficiency tax, in case any payment has been made on the basis of such return before the...
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Official Gazette, Volume 74

Philippines - 1978 - 386 pages
...made on the basis of the return before the discovery of the falsity or fraud, a surcharge of fifty per centum of its amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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Official Gazette, Volume 83, Issues 46-50

Philippines - 1987 - 422 pages
...(tax and surcharge) shall be subjected to interest at the rate of twenty (20%) per cent per annum. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless hte tax has been paid before the discovery of...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...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 the tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 182 pages
...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 tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 pages
...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 tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 pages
...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 tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 196 pages
...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 tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...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 tax. In case a false...added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 18

United States. Office of Commissioner of Internal Revenue - 1917 - 308 pages
...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 tax. In case a false...per centum of its amount. The amount so added to any tar shall be collected at the same time and in the same manner and as part of the tax unless the tax...
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