| United States. Internal Revenue Service - 1924 - 396 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. Accordingly, if any person charged by law or regulations with making a return fails to make such return... | |
| United States. Internal Revenue Service - 1924 - 76 pages
...the tax 50 per centum oC 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...the amount so added shall be collected in the same nuinner as the tax." ART. 47. Nature of penalties. — Two kinds of penalties are provided for delinquency... | |
| United States - 1924 - 260 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." RETROACTIVE REGULATIONS. Sec. 1314. That in case a regulation or Treasury decision relating to the... | |
| Eric Louis Kohler - 1924 - 514 pages
...willfully made, the Commissioner of Internal Revenue shall add to the tax 50 per centum of its amount. falsity, or fraud, in which case the amount so added...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...shall be collected in the same manner as the tax. SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent... | |
| John F. Sherwood - 1925 - 206 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." (Section 1003 — 1924 Act) In case of failure to file a return on time, a penalty of 25% of the amount... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...the tax oO per centum of its amount. "The amount so added to any tax shall lie collected at the same time and in the same manner and as a part of the tax...has been paid before the discovery of the neglect, falsitj-. or fraud, in which case the amount so added shall be collected in the same manner as the... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...to the tax 50 per cent 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." SEC. 1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows:... | |
| 1926 - 1116 pages
...the same manner" as the tax, unless the neglect or falsity is discovered after the tax has been paid, "in which case the amount so added shall be collected in the same manner as the tax." A like provision, except as to the amount of the addition, is found in the other acts referred to.... | |
| Eric Louis Kohler - 1927 - 618 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...the tax." EXAMINATION OF BOOKS AND WITNESSES Sec. 1104. The Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose... | |
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