 | United States. Internal Revenue Service - Income tax - 1916 - 200 pages
...part of the tax unless the (ax 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 e.very collector of internal revenue, to whom any payment of... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 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... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 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." 677. SEC. 1318. That if any person is summoned under this Act to appear, to testify, or to produce... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 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.'' Revised Statutes, section 3173, authorizing the Commissioner of Internal Revenue to require persons... | |
 | United States. Internal Revenue Service - 1919 - 82 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. 54. When penalty accrues. — A person required to pay a special or occupational tax is not generally... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 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. RS §3176, as amended by Revenuo Act of 1918. Under this provision before the Revenue Act of 1918,... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, > 0 ", 1920 Govt. Print. Off." " United States( Bccclpte. SEC. 17. That it shall I*; the duty of every collector of internal revenue, to whom any payment... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 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... | |
 | United States - Internal revenue law - 1920 - 1064 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." Beeelpta. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment... | |
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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... 
