 The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected...  Income Tax Law: Analysis and Comment - Page 135by Harris, Forbes & co., New York - 1919 - 153 pagesFull view - About this book
 | 1941 - 1688 pages
...The amount so added to any tax shall be collected at the same time and In the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. In which case the amounts so added shall be collected In the same manner as the tax. The amount added... | |
 | 1939 - 1030 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
 | United States. Internal Revenue Service - 1940 - 24 pages
...paragraphs (1) and (2) of subsection (d) shall be collected at the same time and In the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other... | |
 | United States - 1953 - 1744 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a cs., U.S. G.P.O. in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
 | United States. Board of Tax Appeals - 1942 - 1324 pages
...The amount so added to any tnx shall be collected at the same time and In the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. In which case the amount so added shall be collected In the same manner as the tax. The amount added... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
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