 | United States. Congress. Senate. Committee on the District of Columbia - 1965 - 1274 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. "(f) If any part of any... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 374 pages
...a deficiency. "(f) 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. "(g) Where a deficiency, or any interest or additional amounts assessed in connection therewith under... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 372 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. "(f) If any part of any... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 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. (f ) If any part of any... | |
 | United States. Tax Court - 1945 - 1518 pages
...deficiency (In addition to snch deficiency) shall be so assessed, collected, and paid. In Hen of the BO per centum addition to the tax provided In section 3176 of the Revised Statutes, as amended. SBC. 146. PENALTIES. (314) GREENE MOTOR CO. contested expense was incurred in... | |
 | United States. Tax Court - 1956 - 1226 pages
...DEFICIENCY. (b) FRAUD. If any part of any deficiency IB due to fraud with Intent to evade tai, then 50 per centum of the total amount of the deficiency (In addition to such deficiency) shall be Ťo assessed, collected, and paid, AJ Schmitt, Jr., Esq., for the petitioner. J '. Marvin... | |
 | United States. Tax Court - 1976 - 1190 pages
...the 4 (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). deficiency." Deficiency was defined by section 271, 1.RC 1939, as follows: SEC. 271. DEFINITION... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 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... | |
 | United States. Tax Court - 1984 - 1120 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) If any part of... | |
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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... 
