 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 72 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. (f ) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other... | |
 | Philippines - Law - 1984 - 744 pages
...manner and as part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case the amount so added shall be collected in the same manner as the tax. SEC. 43. Section 263 of this Code, as amended, is hereby further amended to read as follows: "Sec.... | |
 | United States - 1923 - 158 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." See sec. 1302 (c) Revenue Act of 1021, p. 54; also RS 3237, r>. so. 269 Fed. 995, Thome v. Lynch. Interpretation... | |
 | Income tax - 1952 - 1088 pages
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 | 1919 - 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." ART. 17. Misrepresentation of lax. — If a vendor misrepresents the tax, he is guilty of a misdemeanor... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1122 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. The Act of 1918 contained as title II thereof provisions with respect to income tax, and section 250... | |
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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... 
