 If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected...  Statutes of the United States of America - Page 245by United States - 1921Full view - About this book
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. Sec. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same. unless such...fraudulent and for the purpose of evading payment. 268 Sec. 19. The collector or deputy collector shall require every return to be verified by the oath... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. SEC. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. See. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. (Amended by Section 1209 of Act of October 3, 1917.) Sec. 19. The collector or deputy collector shall... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. Sec. 19. The collector or deputy collector shall require every return to be verified by the oath of... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...collected in such cases from the taxpayer, or such withholding agent, whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." SEC. 1210. That section twenty-six of such Act of September eighth, nineteen hundred and sixteen, as... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...taxpayer, or such withholding agent whose duty it *As amended October 3, 1917. 144 was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." SEC. 19. That the collector or deputy collector ?0V shall require every return to be verified by the... | |
 | Frank A. North - Income tax - 1917 - 164 pages
...collected in such cases from the taxpayer, or such person or corporation whose duty it was to retain it. for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. SEC. 19. That the collector or deputy collector shall require every return to be verified by the oath... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment." £™.e26ment *° SEC. 1210. That section twenty-six of such Act of September eighth, nineteen hundred... | |
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