 | Administrative law - 1939 - 1522 pages
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, %3e § 405.804 Additions to tax for delinquent or false returns — (a) Delinquent returns. If a person... | |
 | Administrative law - 1939 - 980 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... | |
 | Administrative law - 1939 - 1030 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. 406. Revenue Act of 1935. 1n the case of a failure to make and file an internal-revenue tax return... | |
 | Administrative law - 1940 - 1806 pages
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect. & I9 'I [ ͢ JK7H .H ~ z v) Ol'% -(o! ) u p c Ӂ '6/D Z i e ϲ The amount added to the tax under this section shall be In lieu of the 25 per centum addition to the... | |
 | United States. Internal Revenue Service - Alcoholic beverage industry - 1940 - 24 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... | |
 | Income tax - 1941 - 1712 pages
[ Sorry, this page's content is restricted ] | |
 | Taxation - 1984 - 1500 pages
[ Sorry, this page's content is restricted ] | |
| |
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... 
