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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... "
Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ... - Page 130
by Irving Bank-Columbia Trust Company - 1925 - 143 pages
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Statutes of the United States of America

United States - 1921 - 642 pages
...amount. collection or added "The amount so added to any tax shall be collected at the same taxtime and in the same manner and as a part of the tax unless...shall be collected in the same manner as the tax." Final determlnaFINAL DETERMINATIONS AND ASSESSMENTS. Uo"5 ""d assessments. SEC. 1312. That if after...
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 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." Receipts. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 348 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...
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Internal Revenue Laws of the Philippine Islands in Force and Effect July 1, 1921

Philippines - 1921 - 124 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. SEC. 16. It shall be the duty of the collector of internal revenue and every other internal-revenue...
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Acts and Laws of the State of Connecticut

Connecticut - 1921 - 554 pages
...manner as the tax originally levied, unless the tax shall have been paid before the discovery of the falsity or fraud, in which case the amount so added shall be collected in the manner provided for collecting the tax. If the tax is not paid when due there shall be added as part...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 pages
...the tax 50 per centum of its amount. "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...shall be collected in the same manner as the tax." FINAL, DETERMINATION AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 pages
...the tax 50 per centum of its amount. " 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...shall be collected in the same manner as the tax." For R. 8. вес. 3176, as it formerly read, see Э Fed. Stat. Ann. (2d ed.) 1006. SEC. 1312. Final...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volume 2

United States - 1923 - 1256 pages
...the tax 50 per centum of its amount. 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...shall be collected in the same manner as the tax. (20 Stat. 331. 28 Stat. 559. 38 Stat. 179. 39 Stat. 773. 40 Stat. 1147. 42 Stat. 313.) This section...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...the tax 50 per centum of its amount. "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...shall be collected in the same manner as the tax." FOCAL DETERMINATIONS AND ASSESSMENTS. Sec. 1312. That if after a determination and assessment in any...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 pages
...tax 50 per centum of its amount. "The amount so added to any tax shall be collected at the same tune and in the same manner and as a part of the tax unless...shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any...
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