 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure is for not more than thirty days with an additional 5 per centum... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law. unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | Administrative law - 1940 - 1806 pages
...time prescribed by law or prescribed by the Commissioner In pursuance of law. unless It it shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum If the failure Is for not more than thirty days with an additional 5 per centum for... | |
 | Administrative law - 1939 - 1030 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States - 1940 - 1464 pages
...time prescribed by law, or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days or fraction thereof during which... | |
 | United States - Law - 1953 - 1744 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that ) tax: 5 per centum if the f ailure is for not more than thirty days with an additional 5 per centum... | |
 | United States. Board of Tax Appeals - Taxation - 1942 - 1324 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless It Is shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure Is for not more than thirty days with an additional 5 percentum for... | |
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A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful... 
