 | Law reports, digests, etc - 1923 - 1092 pages
...provision before referred to is that, "when a return is voluntarily 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."... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | Joseph Jay Scott - Electronic books - 1917 - 386 pages
...centum of its amount 258 except that, when a return is voluntarily and without notice from the collector filed after such time and it is shown that the failure...neglect, no such addition shall be made to the tax. 259 In case a false or fraudulent return or list is willfully made, the Commissioner of Internal Revenue... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...to a penalty of not less than $20 nor more than $1,000. INCOME TAX LAW AND ACCOUNTING the Collector, filed after such time and it is shown that the failure...neglect, no such addition shall be made to the tax." When The Commissioner of Internal Revenue in cases of Revenue refusal or neglect to make a return,... | |
 | Harris, Forbes & Co., New York - Income tax - 1917 - 170 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...to file it was due to a reasonable cause and not to wilful neglect, no such addition shall be made to the tax. In case a false or fraudulent return or... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...found due will be added, unless a return is voluntarily made and without notice from the collector and it is shown that the failure to file it was due to a reasonable cause and not to wilful neglect.40 In case of false or fraudulent return is made the Commissioner will add 100% of the... | |
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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 file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax. 
