 | United States. Tax Court - 1947 - 1574 pages
...• "(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...be so assessed, collected, and paid, In lieu of the CO per centum addition to the tax provided In section 3612 (d) (2)." 1 Section 271 (a) Is Identical... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...to negligence, or intentional (ffsregard 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. SEC. 4. ADDITIONS TO THE... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 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. Tax Court - 1951 - 1658 pages
...appeal dismissed CA-2, January 10, 1950; Harry Sherin, 13 TC 221. Section 293 (b) provides that '•50 per centum of the total amount of the deficiency (in...deficiency) shall be so assessed, collected and paid * * *." "So" must refer to the words in the preceding paragraph, section 293 (a), "in the same manner... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...the time of the making of such separate return, then 50 per centum of the total amount of such excess shall be so assessed, collected, and paid, in lieu...per centum addition to the tax provided in section 3612 (d) (2). Sec. 51. (g) (7) Rules for application of sections 275 and 291. — For the purposes... | |
 | New York (State) - 1953 - 1468 pages
...of any deficiency is due to fraud with intent to avoid payment of contributions to the fund, fifty 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. 5. Refunds and credits.... | |
 | United States. Tax Court - 1954 - 1170 pages
...— It any part of any deficiency Is due to fraud with Intent to evade tax. then 50 per centum of tbe total amount of the deficiency (In addition to such...be so assessed, collected, and paid, In lieu of the 60 per centum addition to the tax provided In section 8612 (d) (2). respondent in the manner provided... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...of 1939 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 3612 ection 39.271-1 (a) of Regulations 118 provides that the term "deficiencv" means the excess of... | |
 | United States. Tax Court - 1963 - 1104 pages
...DEFICIENCY. (b) FBAUD. — 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 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)... | |
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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... 
