...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 he assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions...

...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 he assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions...

...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,...

...of the fraud penalty, is section 293 (b) of the Revenue Act of 1932. It reads as follows: (b) FRAUD. If any part of any deficiency is due to fraud with...per centum addition to the tax provided in section 317f> of the Revised Statutes, as amended. It is obvious that, inasmuch as we have found that there...

...provisions of section 1021, relating to interest on deficiencies, shall not be applicable. (b) FRAOT>. — If any part of any deficiency is due to fraud with...deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). SEC. 1020. INTEREST...

...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. (b) FRAUD. — If any...

...in the same manner as if it were a deficiency. and (f) of section 274 shall not be applicable. (b) If any part of any deficiency Is due to fraud with Intent to evade tax, theu 60 per centum of the total amount of the deficiency (in addition to such deficiency) shall...

...the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3612 (d) (2). SEC 1020. INTEREST ON EXTENDED PAYMENTS. (a) TAX SHOWN ON RETURN. — If the time for...

...under the heading "Penalties," is obviously a criminal one. The sanction of 50 per centum addition "if any part of any deficiency is due to fraud with intent to evade tax," prescribed by § 293 (b), introduced into the Act under the heading "Additions to the Tax," was...

...1928, Title I, provides that, if any part of a deficiency is due to fraud with intent to evade tax, 50% of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected and paid. Section 146 (b) of the same Title declares that any person who wilfully...