 | 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... | |
 | 1939 - 1030 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 - 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. Board of Tax Appeals - 1942 - 1324 pages
...the same manner as the tax. The amount added to the tax under this section shall be In lieu of the 25 per centum addition to the tax provided In section 3176 of the Revised Statutes, as amended." All of the questions raised here were raised in Noteman \. Welch, supra, and were decided adversely... | |
 | 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 deficiency (In addition to such deficiency) shall be BO assessed, collected, and paid, In llou of the 50 per centum addition to the tax provided...section 3176 of the Revised Statutes, as amended. American Gas Accumulator Co. ; and that no gain was reported by petitioner from either transaction.... | |
 | 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. Tax Court - 1946 - 1804 pages
...then 50 per centum of the total amount of the deficiency (In addition to such deficiency) shall be BO assessed, collected, and paid, In lieu of the 50 per...provided In section 3176 of the Revised Statutes, ns amended. American Gas Accumulator Co. ; and that no gain was reported by petitioner from either... | |
 | 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 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... 
