 | United States. Internal Revenue Service - 1936 - 604 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 he assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 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,... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...imposition 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...deficiency) shall be so assessed, collected, and paid, in lien of the 50 per centum addition to the tax provided in section 317f> of the Revised Statutes, as... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 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) FRAUD. — If any... | |
 | 1924 - 1040 pages
...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... | |
 | United States. Supreme Court - 1938 - 826 pages
...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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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 sucn deficiency) shall l>e assessed, collected, and paid in the same manner as if it were a deficiency,... | |
 | 1939 - 1030 pages
...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... | |
 | 1939 - 174 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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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... 
