 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. Tax Court - 1959 - 1372 pages
...respondent correctly determined petitioners' income by the net worth and expenditures method. (2) Whether any part of any deficiency is due to fraud with intent to evade tax. (3) Whether petitioners are liable for additions to tax under sections 294 (d) (1) (A) and 294... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 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. "(f) If any part of any... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 374 pages
...deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency. "(f) If any part of any deficiency is due to fraud with...deficiency) shall be so assessed, collected, and paid. "(g) Where a deficiency, or any interest or additional amounts assessed in connection therewith under... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 372 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. "(f) If any part of any... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 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. (f ) If any part of any... | |
 | United States. Tax Court - 1976 - 1190 pages
...the amount of the fraud penalty equaled, "50 per centum of the total amount of the 4 (b) FRAUD.— 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). deficiency." Deficiency... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 pages
...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... | |
 | United States. Tax Court - 1984 - 1120 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 * ' * (b) If any part of... | |
 | United States. Congress. House. Committee on the District of Columbia - 1878 pages
...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... | |
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