 If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud. 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and...  Reports of the Tax Court of the United States - Page 699by United States. Tax Court - 1963Full view - About this book
 | United States - 1928 - 1164 pages
...due to negligence or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...except that the provisions of subdivisions (i) and (j) of section 274 shall not be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 5o per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed,... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...negligence or intentional disregard of rules and regulations but without intent to defraud, 5 per cent of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency. If a deficiency or any... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...to negligence, or Intentional disregard of rules and regulations but without intent to defraud, five per centum of the total amount of the deficiency (in addition to sucli deficiency) shall be so assessed, collected, and paid, in the same manner as if it were a deficiency... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...provided for by section 275 (b) of the Revenue Act of 1926, which in material part provides as follows : If any part of any deficiency Is due to fraud with...50 per centum of the total amount of the deficiency * « * shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tai... | |
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