 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 60 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed,... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Board of Tax Appeals - Taxation - 1926 - 1508 pages
...due to negligence, or Intentional disregard of rules and regulations but without Intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States - Finance - 1928 - 268 pages
...except that the provisions of subdivisions (i) and (j) of section 274 shall not be applicable. (b) Fraud. — If any part of any deficiency is due to...per centum of the total amount of the deficiency (in addtion to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum... | |
 | United States - Law - 1928 - 1164 pages
...due to negligence or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions... | |
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If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud. 5 per centum of the total amount of the deficiency (In addition to such deficiency) shall be assessed, collected, and... 
