 | United States. Internal Revenue Service - Income tax - 1936 - 604 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 3176, Revised Statutes, as amended by section 1103, Revenue Act of 1926, and by section 619,... | |
 | United States. Internal Revenue Service - Corporations - 1936 - 68 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. SEO. 404. Notwithstanding any provision of law to the contrary, Interest accruing during any period... | |
 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 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 53 under this section shall be in lieu of the 25 per centum addition to... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 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. INTEREST ON DEFICIENCIES ciennci»rest on d8fl" SEO. 38. Interest upon the amount determined as a deficiency... | |
 | United States. Bureau of Narcotics - Narcotics - 1938 - 126 pages
...return or list is willfully made, the Commissioner shall add to the tax 50 per centum of its amount. 31 case the amount so added shall be collected in the same manner as the tax. Sec. 406 of the Revenue Act of 1935. — In the case of a failure to make and file an internal-revenue... | |
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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... 
