 | 1941 - 1688 pages
...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... | |
 | 1940 - 1806 pages
...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... | |
 | United States - 1953 - 1744 pages
...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... | |
 | United States. Supreme Court - 1945 - 446 pages
...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... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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, except that the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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, except that the provisions... | |
 | United States. Tax Court - 1945 - 1468 pages
...the > SEC. 293. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. • •••••• (b) FRAUD. — H any part of any deficiency is due to fraud with intent...deficiency) shall be so assessed, collected, and paid, in UPU of the 80 per centum addition to the tax provided in section 3176 of the Revised Statutes, as amended.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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, except that the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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, except that the provisions... | |
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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... 
