 | George Edwin Holmes - 1919 - 1048 pages
...amount." The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. RS § 3176, as amended by Revenue Act of 1918. Under this provision before the Revenue Act of 1918,... | |
 | National City Company, United States - 1919 - 104 pages
..."The amount so added to any tax shall be collected at the earne time and in the same manner and as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." 677. SEC. 1318. That if any person is summoned under this Act to appear, to testify, or to produce... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes a... | |
 | George Edwin Holmes - 1919 - 1052 pages
...added, as stated in the next paragraph) will be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falM Reg. 38 Rev., Art. 23. 49 Revenue Act of 1918, § 1005. sity, or fraud, in which case the amount... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 pages
...amount. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. " Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes... | |
 | United States - 1920 - 1054 pages
...' The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." [40 Stat. L. 1147.] For R. S. sec. 3176, as it read before this amendment, see 1918 Supp. Fed. Stat.... | |
 | United States - 1920 - 1052 pages
...the Coinmissn per cent sioner of Internal Revenue shall add to the tax 50 per centum of its amount. ax equivalent to 10 per centum of the. entire net...disposition of the product of such mine, quarry, mill, as tho tax. Affidavits to tax return. (T. IX 2174. ) The 100 per cent penalty applies to the full amount... | |
 | George Edwin Holmes - 1920 - 1186 pages
...added, as stated in the next paragraph) will be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before...falsity, or fraud, in which case the amount so added will be collected in the same manner as the tax.71 88 Reg. 50, Art 111. For the provisions relating... | |
 | United States - 1920 - 1064 pages
...at • coiecubie. tjje same tjme amj jn tne sanie manner and as part of the tax unlebs the tax lias he collected in the same manner as tho tax. Affidavits to tax return. (TD 2174.) The 100 per cent penalty... | |
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The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... 
