 | United States - Law - 1920 - 1054 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." [40 Stat. L. 1147.] For R. S. sec. 3176, as it read before this amendment, see 1918 Supp. Fed. Stat.... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, In which case the amount so added shall be collected in the same manner as ' the tax. Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes a... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity or fraud, in which case the amount so added shall be collected in the same manner as the tax." Receipts. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." PROBLEM 252 Illustrating Case in Which Additional Tax Cannot be Assessed by the Commissioner of Internal... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." FOCAL DETERMINATIONS AND ASSESSMENTS. Sec. 1312. That if after a determination and assessment in any... | |
 | United States - Law - 1923 - 1256 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. (20 Stat. 331. 28 Stat. 559. 38 Stat. 179. 39 Stat. 773. 40 Stat. 1147. 42 Stat. 313.) This section... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. Accordingly, if any person charged by law or regulations with making a return fails to make such return... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...Commissioner of Internal Revenue shall add to the tax 50 per centum of its amount. falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS Sec. 1312. That if after a determination and assessment in any... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax." (Section 1003 — 1924 Act) In case of failure to file a return on time, a penalty of 25% of the amount... | |
| |
The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... 
