 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure is for not more than thirty days with an additional 5 per centum... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days, with an additional 5 per centum... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days, with an additional 5 per centum... | |
 | Administrative law - 1963 - 70 pages
...corporations) , or section 6051 (d) (relating to information returns with respect to income tax withheld ) , on the date prescribed therefor (determined with regard...shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary or his delegate... | |
 | Administrative law - 1961 - 422 pages
...cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms ) , on the date prescribed...for filing), unless it is shown that such failure la due to reasonable cause and not due to willful neglect, there shall be added to the amount required... | |
 | Administrative law - 1974 - 676 pages
...of such tax (determined with regard to any axtension of time for payment) , unless It is shown that such failure is due to reasonable cause and not due...Willful neglect, there shall be added to the amount shown as tax on such return 0.5 percent of the amount of such tax If the failure Is for not more than... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...corporations), or section 6051 (d) (relating to information returns with respect to income tax withheld), on the date prescribed therefor (determined with regard...shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary or his delegate... | |
 | United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms) , on the date prescribed...amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional... | |
 | United States. Tax Court - Law reports, digests, etc - 1963 - 1104 pages
...case of failure to file any return required under authorItj of robchapter A of chapter 61 • • • on the date prescribed therefor (determined with regard...for filing), unless It Is shown that such failure Is due to reasonable cans* and not due to willful neglect, there shall be added to the amount required... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1964 - 1462 pages
...of group-term life insurance) with respect to group-term life insurance on the life of an employee, on the date prescribed therefor (determined with regard...shown that such failure is due to reasonable cause and not to willful neglect, there shall be paid (upon notice and demand by the Secretary or his delegate... | |
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A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful... 
