 | 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. Congress. Senate. Committee on the District of Columbia - Taxation - 1966 - 374 pages
...month or fraction thereof that such failure continues, not to exceed 25 per centum in the aggregate, except that when a return is filed after such time and it is shown that the failure to file was due to reasonable cause and not due to neglect the Commissioners may in their discretion waive,... | |
 | United States. Congress. House. District of Columbia - 1968 - 278 pages
...in no event shall the penalty be less than $10.00 for each failure to file a return or pay the tax, except that when a return is filed after such time and it is shown that the failure to file was due to reasonable cause and not due to neglect the Commissioner may in his discretion waive, in... | |
 | United States. Tax Court - Taxation - 1956 - 1226 pages
...make and file a return or list within the time prescribed by law, or prescribed by the Commissioner or the collector In pursuance of law, the Commissioner...after such time and It Is shown that the failure to die It was due to a reasonable cause and not to willful neglect, no such addition shall be made to... | |
 | 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... | |
 | United States - 1923 - 158 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... | |
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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... 
