 ... 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...  Income Tax Procedure ... - Page 157by Robert Hiester Montgomery - 1925Full view - About this book
 | United States. Bureau of Internal Revenue - 1932 - 128 pages
...member is under a duty to perform the act in respect of which the violation occurs. SBC. 3176. * * * In case of any failure to make and file a return or...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...imposed by this title. SECTION 3176, AS AMENDED, UNITED STATES REVISED STATUTES SEC. 3176. * * * lu case of any failure to make and file a return or list...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
 | United States. Bureau of Internal Revenue - 1932 - 32 pages
...to add 25 per cent to such tax, unless a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect. In case of a false or fraudulent return he is required... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...It is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
 | United States. Board of Tax Appeals - 1933 - 1618 pages
...as amended, provides in part as follows : * * • In case of any failure to make and file a return within the time prescribed by law, or prescribed by...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall oe made to the tax. « • •... | |
 | United States. Internal Revenue Service - 1933 - 98 pages
...prescribed by the Commissioner in pursuance of law, 25 per centum of the tax shall be added to the tax, except that when a return is filed after such time...it Is shown that the failure to file it was due to reasonable cause and not due to willful neglect no such addition shall be made to the tax. The amount... | |
 | United States. Office of Internal Revenue - 1934 - 60 pages
...V, and VI of this title. SECTION 3176, UNITED STATES REVISED STATUTES, AS AMENDED SEC. 3176. * * * In case of any failure to make and file a return or...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect no such addition shall be made to the tax. In case a... | |
 | United States - 1934 - 116 pages
...3176, as amended by 44 Stat. 112, | 1103; 26 USO §§ 97-98 Sec. 31&i; 26 USC i 104 SEC. 3176. * * * In case of any failure to make and file a return or...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
 | United States. Internal Revenue Service - 1934 - 64 pages
...1103 OF THE REVENUE |ACT OF 1926 AND BY SECTION 619(d) OF THE REVENUE ACT OF 1928 SEC. 3176. * * * In case of any failure to make and file a return or...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. In case a... | |
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