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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... "
Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ... - Page 159
by United States - 1890 - 485 pages
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - Income tax - 1916 - 140 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. 17 That it shall be the duty of every collector Re«'pt * * for Taxes of internal revnue, to whom...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - Income tax - 1917 - 182 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. 17. That it shall be the duty of every Receipt* collector of internal revenue, to whom any payment...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - Electronic books - 1917 - 386 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." 261 Sec. 17. That it shall be the duty of every collector of internal revenue, to whom any payment...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - Income tax - 1917 - 164 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. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 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. (Reg. 50, Art. 122.) Doing business without payment of tax. — REGULATION. Every corporation which...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 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. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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War Revenue and Federal Income Tax Laws

Income tax - 1917 - 194 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. 17. That it shall be the duty of every Receipt* collector of internal revenue, to whom any payment...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 674 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. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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The Federal Income Tax Law and Estate Tax Law of September 8, 1916: With ...

United States - Income tax - 1917 - 102 pages
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