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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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Federal Taxes on Estates, Trusts and Gifts

Roswell Foster Magill, Robert Hiester Montgomery - Gifts - 1935 - 480 pages
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Regulations 89 Relating to Consolidated Returns of Affiliated Railroad ...

United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - Corporations - 1935 - 114 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 SEC. 406. In the case of a failure to make and file an internalrevenue...
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The statutes at large, the United States from ..., Volume 38, Part 1

United States - Law - 1913
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The Statutes at Large, the United States from ..., Volume 20

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...
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Internal Revenue Bulletin

1936 - 638 pages
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Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ...

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Excise tax - 1936 - 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. SECTION 3184 OF THE UNITED STATES REVISED STATUTES SEC. 3184. Where it is not otherwise provided, the...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...a part of the tax unless the tax has been paid 97322 — 36 11 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 under this section shall be in lieu of the 25 per centum addition to the...
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Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under ...

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...
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