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" ... there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 488
1974
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The Code of Federal Regulations of the United States of America

Administrative law - 1977 - 744 pages
...prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due...failure continues, not exceeding 25 percent in the aggregate; (2) To pay the amount shown as tax on any return specified in paragraph (1) on or before...
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The Code of Federal Regulations of the United States of America

Administrative law - 1976 - 676 pages
...prescribed therefor (determined with regard to any extension of time for filing) , unless it is shown that such failure Is due to reasonable cause and not due...failure continues, not exceeding 25 percent In the aggregate; (2) To pay the amount shown as tax on any return specified In paragraph (l) on or before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961 - 422 pages
...regard to any extension of time for filing), unless it is shown that such failure la due to reasonable cause and not due to willful neglect, there shall...failure continues, not exceeding 25 percent in the aggregate. (b) Penalty imposed on net amount due. For purposes of subsection (a), the amount of tax...
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Code of Federal Regulations: 1949-1984

Administrative law - 1979 - 1222 pages
...(Form 11), to be due to reasonable cause. The delinquency penalty to be added to the tax is 5 percent if the failure is for not more than 1 month, with...additional month or fraction thereof during which failure continues, not to exceed 25 percent in the aggregate (section 6651, IRC). However, no delinquency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1978 - 1188 pages
...(Form 11), to be due to reasonable cause. The delinquency penalty to be added to the tax is 5 percent if the failure is for not more than 1 month, with...additional month or fraction thereof during which failure continues, not to exceed 25 percent in the aggregate (section 6651, IRC). However, no delinquency...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1967 - 1388 pages
...filing), unless It IK shown that such failure Is dur to reasonable cause and not due to willful neslect, there shall be added to the amount required to be...during which such failure continues, not exceeding 2~> percent in the aKRreiiate." The maximum penalty of 25% wan assessed on the withholding, cabaret,...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1954 - 1182 pages
...neglect, there will be added to the amount required to be shown as tax on such return 5 percent of tne amount of such tax if the failure is for not more...failure continues, not exceeding 25 percent in the aggregate. This corresponds generally to the rule in sections 291 and 3612 of the 1939 Code. .02 It...
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Annual Report of the Commissioner of Internal Revenue for the Fiscal Year ...

United States. Internal Revenue Service - Tax administration and procedure - 1953 - 132 pages
...to file is shown to be due to reasonable cause and not to willful neglect. The penalty is 5 percent if the failure is for not more than 1 month, with...percent for each additional month or fraction thereof, not to exceed 25 percent in the aggregate. During the year, 854,748 delinquent returns were obtained...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...prescribed therefor (determined with regard to any extension of time for filing) , unless it is shown that such failure is due to reasonable cause and not due...failure continues, not exceeding 25 percent in the aggregate. (b) Penalty Imposed on Net Amount Due. — For purposes of subsection (a), the amount of...
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Reports of the Tax Court of the United States, Volume 37

United States. Tax Court - Taxation - 1962 - 1244 pages
...prescribed therefor (determined with regard to any extension of time for filing), unless It Is shown that such failure Is due to reasonable cause and not due...If the failure Is for not more than 1 month, with on additional 5 percent for each additional month or fraction thereof during which such failure continues,...
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