 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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." EXAMINATION OF BOOKS AND WITNESSES SEC. 1004. The Commissioner, for the purpose of ascertaining the... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsitj-. or fraud, in which case the amount so added shall be collected in the same manner as the tax." ART. 90. Nature of penalties. — Two kinds of penalties are provided for delinquency with respect... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 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. SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent... | |
 | Law reports, digests, etc - 1926 - 1116 pages
...per centum to such tax, and that "the amount so added to the tax shall be collected at the same time and in the same manner" as the tax, unless the neglect...shall be collected in the same manner as the tax." A like provision, except as to the amount of the addition, is found in the other acts referred to.... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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." SEC. 1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows:... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 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." EXAMINATION OF BOOKS AND WITNESSES Sec. 1104. The Commissioner, for the purpose of ascertaining the... | |
 | United States - Finance - 1928 - 268 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." SEC. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate,... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 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 616, Revenue Act of 1928. Any person who, in connection with any compromise under section 3229... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1554 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. An amendment to the Trading With The Enemy Act, enacted March 4, 1923 (Public No. 536) , provides as... | |
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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... 
