 | Law reports, digests, etc - 1923 - 1092 pages
...773, U. S. Comp. Stat. 1918, US Comp. St. Ann. Supp. 1919, § 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... | |
 | 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... | |
 | 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... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 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... | |
 | 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... | |
| |
... the 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, except that when a return is filed after such time and it is shown that the failure to... 
