 | United States - Internal revenue law - 1949 - 592 pages
...facie good and Bcient for all legal purposes. (d) ADDITIONS TO TAX. — (1) FAILURE TO FILE RETURN. — In case of any failure to make and file a return or...prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...good and sufficient for all legal purposes. (d) ADDITIONS TO TAX. — (1) FAILURE TO FILE RETURN. — In case of any failure to make and file a return or list within the time prescribed by law, or Erescribed by the Commissioner or the collector in pursuance of iw, the Commissioner shall add to the... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...legal purposes. Sec. 3612. (d) Additions to tax.— Sec. 3612. (d) (1) Failure to file return.—In case of any failure to make and file a return or list...prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount,... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...all legal purposes. Sec. 3612. (d) Additions to tax.— 9ec. 3612. (d) (1) Failure to file return.— In case of any failure to make and file a return or...prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount,... | |
 | United States. Tax Court - Law reports, digests, etc - 1956 - 1232 pages
...RETURNS EXECUTED BY COMMISSIONER OR COLLECTOR. (d) ADDITIONS TO Til. (1) FiiLijRi TO FILE RETURN. — In case of any failure to make and file a return or Il>t within the time prescribed by law, or prescribed by the Commissioner or the collector In pursuance... | |
 | United States. Tax Court - Taxation - 1963 - 1130 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of Its... | |
 | United States. Tax Court - Taxation - 1943 - 1330 pages
...COLLECTOR. • •••••• (d) ADDITIONS TO TAX. — (1) FAILURI TO Fin RBTDBN. — In case of an; failure to make and file a return or list within the...prescribed by law, or prescribed by the Commissioner or the collector In pursuance of law, the Commissioner shall add to the tax 25 per centum of Its amount,... | |
 | United States - Session laws - 1939 - 780 pages
...good and sufficient for all legal purposes. (d) ADDITIONS TO TAX. — (1) FAILURE TO FILE RETURN. — In case of any failure to make and file a return or...prescribed by law, or prescribed by the Commissioner or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount,... | |
 | Almanacs, American - 1919 - 1142 pages
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...the collector in pursuance of law. the commissioner of internal revenue shall add to the tax 25 per centum of its amount, except that when a return is... | |
 | 1919 - 580 pages
...3176 of the Revised Statutes, as amended by Section 1317 of the Revenue Act of 191S, also provides: "In case of any failure to make and file a return...the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is... | |
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... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to... 
