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" ... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to... "
Prentice-Hall Tax Service for 1919 - Page 863
by Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 422 pages
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The Federal Reporter, Volume 289

1923 - 1092 pages
...773, U. S. Comp. Stat. 1918, US Comp. St. Ann. Supp. 1919, § 5899]), provides that "in case of any i failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Official Gazette, Volume 95, Issue 12

Philippines - 1999 - 200 pages
...or deficiency tax. The Commissioner shall add to the tax twenty-five per centum of its amount: "(a) In case of any failure to make and file a return or list within the time prescribed by law or by the Commissioner or other internal revenue officer, not due to willful neglect, except that, ichcn...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 pages
...Penalties.— Section 3176 of the Revised Statutes, as amended by the Revenue Act of 1918, provides: In case of any failure to make and file a return or...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...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 pages
...than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. 257 In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 180 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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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
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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