 | 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. Congress. Senate. Committee on Finance - 1939 - 780 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...per centum addition to the tax provided in section 3612 (d) (2). SEC. 294. ADDITIONS TO THE TAX IN CASE OF NONPAYMENT. (a) TAX SHOWN ON RETURN. — (1)... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...follows: (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...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... | |
 | 1924 - 1040 pages
...to negligence or unintentional disregard ol 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. and (f) of section 274... | |
 | 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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. SEC. 294. ADDITIONS TO THE TAX IN CASE OF NONPAYMENT. (a) TAX SHOWN ON RETURN.— (1) GENERAL RULE.—... | |
 | 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 such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | 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... | |
 | 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... | |
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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... 
