| United States - Law - 1879 - 998 pages
...cases" in the nineteenth line, and inserting, after the word " tax" in the twentieth line, the words " unless the neglect or falsity is discovered after...shall be collected in the same manner as the tax." That section thirty-one hundred and eighty-three be amended by adding the words "excepting only when... | |
| 1936 - 638 pages
[ Sorry, this page's content is restricted ] | |
| United States. Bureau of Internal Revenue - Excise tax - 1936 - 76 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 406 OF THE REVENUE ACT OF 1935 In the case of a failure to make and file an internal-revenue... | |
| |