...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 sucn deficiency) shall l>e assessed, collected, and paid in the same manner as if it were a deficiency,...

...293 (b) of the Revenue Act of 1928, which provides, so far as material, as follows: (b) Fraud.— It any part of any deficiency is due to fraud with intent...deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax provided in section 3178 of the Revised Statutes, as...

...deficiency, and of section 292, relating to interest on deficiencies, shall not be applicable. (b) Fraud. 1f any part of any deficiency is due to fraud with intent...per centum of the total amount of the deficiency (in addi*tFor statutory and source citations, see note to § 3.1-1. Page 449 tion to such deficiency) shall...

...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...

...due to negligence, or intentional disregard of rules and regulations but without Intent to defraud, 5 tility for the taxable year would, irrespective of the tax Imposed by this chapter, accrue 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 orations, with respect of the taxable 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 r centum of the amount by which the net estate exceeds $2,500,000 and does not exceed $3,0 assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions...

...regulations, but without intent to defraud, five per cent of such deficiency is added thereto; and if any part of any deficiency is due to fraud with intent to evade tax, the addition is 50 per cent thereof. § 293 of the Revenue Act of 1936 and of the Internal Revenue...

...regulations, but without intent to defraud, five per cent of such deficiency is added thereto ; and if any part of any deficiency is due to fraud with intent to evade tax, the addition is 50 per cent thereof. § 293 of the Revenue Act of 1936 and of the Internal Revenue...

...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...