| United States. Internal Revenue Service - 1919 - 82 pages
...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 in the same manner as the tax. ART. 54. When penalty accrues. — A person required to pay a special or occupational tax is not generally... | |
| National City Company, United States - 1919 - 104 pages
...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 in the same manner as the tax." 677. SEC. 1318. That if any person is summoned under this Act to appear, to testify, or to produce... | |
| United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...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 in the same manner as the tax.'' Revised Statutes, section 3173, authorizing the Commissioner of Internal Revenue to require persons... | |
| United States - 1920 - 1052 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, > 0 ", 1920 Govt. Print. Off." " United States( Bccclpte. SEC. 17. That it shall I*; the duty of every collector of internal revenue, to whom any payment... | |
| United States - 1920 - 1064 pages
...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 in the same manner as the tax." Beeelpta. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment... | |
| United States - 1920 - 1054 pages
...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 in the same manner as the tax." [40 Stat. L. 1147.] For R. S. sec. 3176, as it read before this amendment, see 1918 Supp. Fed. Stat.... | |
| United States. Bureau of Internal Revenue - 1920 - 346 pages
...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 in the same manner as the tax. " Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes... | |
| United States. Internal Revenue Service - 1921 - 348 pages
...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 in the same manner as ' the tax. Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes a... | |
| Rex Frye - 1921 - 350 pages
...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 in the same manner as the tax." Receipts. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment... | |
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