 | Law reports, digests, etc - 1923 - 1092 pages
...and without notice from the collector filed after such time, and it is shown that the failure to file was due to a reasonable cause, and not to willful...neglect, no. such addition shall be made to the tax." On this record plaintiff is not entitled to the benefit of this exception. The fact of voluntary return... | |
 | Philippines - Gazettes - 1999 - 200 pages
...except that, ichcn a return is voluntarily and without notice from the Commissioner or other officer filed after such time, and it is shown that the failure to file it was due to a reasonable cause, no such addition shall be made to the tax; (Italics supplied) (p. 42-44, Id.) reveals that when a return... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...it was due to a reasonable cause and not to willful [108] neglect, no such addition shall be made to the tax. In case a false or fraudulent return or list... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...centum- of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum of its amount. "The amount so added... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum of its amount. "The amount so added... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum of its amount. "The amount so added... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum of its amount. "The amount so added... | |
 | Income tax - 1917 - 194 pages
...centum of its amount except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum of its amount. "The amount so added... | |
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Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the... 
