 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...the tax 50 per centum of its amount." 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...shall be collected in the same manner as the tax. RS §3176, as amended by Revenuo Act of 1918. Under this provision before the Revenue Act of 1918,... | |
 | United States. Internal Revenue Service - 1919 - 82 pages
...the tax 50 per centum of Its amount. 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...shall be collected in the same manner as the tax. ART. 54. When penalty accrues. — A person required to pay a special or occupational tax is not generally... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...one hundred per centum of its amount. "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...shall be collected in the same manner as the tax.'' Revised Statutes, section 3173, authorizing the Commissioner of Internal Revenue to require persons... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...iO per centum of its amount. "The amount so added to any tax shall be collected at the same time ind in the same manner and as part of the tax unless the...be collected in the same manner as the tax." Sec. 1318. That if any person is summoned under this Act to appear, to testify, or to produce books, papers... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...added to any tax (or the amount added, as stated in the next paragraph) will be collected at the same time and in the same manner and as part of the tax...has been paid before the discovery of the neglect, fal48 Reg. 38 Rev., Art. 23. sity, or fraud, in which case the amount so added will be collected in... | |
 | United States - Law - 1920 - 1054 pages
...tax 50 per centum of its amount. ' ' 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...shall be collected in the same manner as the tax." [40 Stat. L. 1147.] For R. S. sec. 3176, as it read before this amendment, see 1918 Supp. Fed. Stat.... | |
 | United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...the tax 50 per centum of its amount. 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...shall be collected in the same manner as the tax. " Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...the Coinmissn per cent sioner of Internal Revenue shall add to the tax 50 per centum of its amount. ax equivalent to 10 per centum of the. entire net...disposition of the product of such mine, quarry, mill, as tho tax. Affidavits to tax return. (T. IX 2174. ) The 100 per cent penalty applies to the full amount... | |
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The amount so added to any tax shall be collected at the same time and in the same manner and as... 
