| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period SEC. 250.... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| George Edwin Holmes, Kingman Brewster - Forms (Law) - 1925 - 248 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...in undue hardship to the estate, the commissioner with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax) may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...in undue hardship to the estate, the Commissioner with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax) may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...estate, the Commissioner with the approval of the Secretary (except where the deficiency is • dne to negligence, to Intentional disregard of rules and...regulations, or to fraud with Intent to evade tax) way grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...in undue hardship to the taxpayer the Commissioner, with the approval of the Secretary (except where the deficiency is due to negligence, to intentional...regulations, or to fraud with intent to evade tax), may grant an extension for the payment of such deficiency or any part thereof for a period not in excess... | |
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