| Law reports, digests, etc - 1923 - 1092 pages
...773, U. S. Comp. Stat. 1918, US Comp. St. Ann. Supp. 1919, ยง 5899]), provides that "in case of any i failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| Philippines - Gazettes - 1999 - 200 pages
...or deficiency tax. The Commissioner shall add to the tax twenty-five per centum of its amount: "(a) In case of any failure to make and file a return or list within the time prescribed by law or by the Commissioner or other internal revenue officer, not due to willful neglect, except that, ichcn... | |
| Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount,...that when a return is filed after such time and it ia shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such... | |
| National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty" per centum- of its... | |
| National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
| Frank A. North - Income tax - 1917 - 164 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its... | |
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