 | United States. Tax Court - Government publications - 1973 - 1208 pages
...machine guns and certain other firearms), on the date prescribed therefor (determined with regard to an; extension of time for filing), unless It Is shown...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 - Government publications - 1971 - 1470 pages
...subchnpter A of chapter 61 • • •, on the date prescribed therefor • • ', unless It Is shown that such failure Is due to reasonable cause and not due...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, * * • •Cases of... | |
 | United States. Tax Court - Government publications - 1986 - 1420 pages
...TO FILE TAX RETURN. (a) ADDITION TO THE TAX.— In case of failure— (1) to file any return * * * 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 added to the amount required to be shown as tax on such return... | |
 | United States. Tax Court - Government publications - 1979 - 1364 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...extension of time for filing), unless it is shown that auch failure is due to reasonable cause and not due to willful neglect, there shall be added to the... | |
 | United States. Tax Court - Government publications - 1981 - 1252 pages
...return required under authority of subchapter A of chapter 61 (other than part III thereof), * * * on the date prescribed therefor (determined with regard...for filing), unless it is shown that such failure is due to reasonable cause LARRY W. BENSON AND JUNE E. BENSON, PETITIONERS v. COMMISSIONER OF INTERNAL... | |
 | United States. Tax Court - Government publications - 1975 - 1272 pages
...of such tax (determined with regard to any extension 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. Tax Court - Government publications - 1984 - 1120 pages
...of such tax (determined with regard to any extension 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. Advisory Commission on Intergovernmental Relations - Finance, Public - 1972 - 1158 pages
...any return required under this act on the date prescribed therefor (determined with regard to any 3 extension of time for filing), unless it is shown...such failure is due to reasonable cause and not due 4 to willful neglect, there shall be added to the amount required to be shown as tax on such return... | |
 | United States. Congress. Senate. Committee on Labor and Public Welfare - Labor policy - 1974 - 1094 pages
...information relating to certain trusts and annuity and bond purchase plans) on the date and in the manner prescribed therefor (determined with regard to any...for filing) , unless it is shown that such failure is due to reasonable cause, there shall be paid (on 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... 
