 | Robert Hiester Montgomery - 1927 - 592 pages
...be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 5o per centum of the total amount of the deficiency (in...be so assessed, collected, and paid, in lieu of the 5o per centum addition to the tax provided in section 3176 of the Revised Statutes, as amended. Additions... | |
 | Robert Hiester Montgomery - 1925 - 1928 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. Internal Revenue Service - 1931 - 502 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. Board of Tax Appeals - 1933 - 1618 pages
...Act of 1926 provides: If any part of any deficiency is due to fraud with Intent to evade tax, then 50 per centum of the total amount of the deficiency (in...per centum addition to the tax provided in section 3170 of the Revised Statutes, as amended. Section 601 of the Revenue Act of 1928 provides in part as... | |
 | United States. Internal Revenue Service - 1933 - 98 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. Bureau of Internal Revenue - 1933 - 452 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. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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. Bureau of Internal Revenue - 1936 - 104 pages
...applicable. (b) Fraud. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in...section 3176 of the Revised Statutes, as amended. ART. 53. Additions to the tax in case of deficiency. — If any part of any deficiency is due to negligence,... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...deficiency Is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency * « * shall be so assessed, collected,...paid, in lieu of the 50 per centum addition to the tai provided in section 317C of the Revised Statutes, as amended. The respondent alleges that an inspection... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
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If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition to the tax... 
