 | United States. Tax Court - 1956 - 1232 pages
...DEFICIENCY. (b) FEADD. — If any part of any deficiency IB due to fraud with Intent to evade tar, then 50 per centum of the total amount of the deficiency (In addition to such deficiency) (ball be BO assessed, collected, and paid, * * * 370349 — 56 61 AJ Schmitt, Jr., Esq., for the petitioner.... | |
 | 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. Tax Court - 1963 - 1104 pages
...the assessment of the tax * * *. SEC. 293. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. (b) FBAUD. — If any part of any deficiency Is due to fraud with...deficiency) shall be so assessed, collected, and paid. In lien of the 50 per centum addition to the tax provided In section 3B12(d) (2). section 276 (c) to 6... | |
 | United States. Tax Court - 1963 - 1156 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 * * * Section 6653 (a)... | |
 | 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 - 1950 - 1992 pages
...constitute a taxable dividend In the bands of all shareholders, rt-gardless of the medium In which paid. the total amount of the deficiency (in addition to such deficiency) shall be ajsessed, collected, and paid in the same manner as If It were a deddency • • •. While petitioner... | |
 | United States. Tax Court - 1945 - 1518 pages
...•••••• (b) FRAUD. — If any part of any deficiency is due to frand with Intent to evade tax, then BO per centum of the total amount of the deficiency (In addition to snch deficiency) shall be so assessed, collected, and paid. In Hen of the BO per centum addition to... | |
| |
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... 
