 | United States - Law - 1917 - 706 pages
...court, and in addition thereto a penalty of double the tax evaded, or not colADMINISTRATIVE PRO- lected, or accounted for and paid over, to be assessed and...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Enforcement. gEO 1Q05 That... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Regulations Use of Stam... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and pai over, to be assessed and collected in the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Sec. 1005. That the Commissioner... | |
 | United States, Guaranty Trust Company of New York - Income tax - 1918 - 144 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | United States. Internal Revenue Service - Income tax - 1916 - 200 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | Guaranty Trust Company of New York - Aliens - 1918 - 108 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | United States. Internal Revenue Service - Income tax - 1918 - 200 pages
...discretion of the court, and in tddition thereto a penalty of double the tax evaded, or not collected, cr accounted for and paid over, to be assessed and collected in the lame manner as tape's are assessed and collected, in any case in which ;he punishment is not otherwise... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...shall in addition to other penalties provided by law be liable to a penalty of the amount of the tax evaded, or not paid, collected, or accounted for and...the same manner as taxes are assessed and collected: Provided,, hoicever, That no penalty shall be assessed under this subdivision Exceptions. for any offense... | |
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IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and... 
