 | United States - Law - 1923 - 1256 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. (20 Stat. 331. 28 Stat. 559. 38 Stat. 179. 39 Stat. 773. 40 Stat. 1147. 42 Stat. 313.) This section... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
..."The amount so added to any tax shall be collected at the same tune and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS SEC. 1312. That if after a determination and assessment in any... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...tax 50 per centum of its amount. M| "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 unless^the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case... | |
 | United States - Finance - 1924 - 260 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." RETROACTIVE REGULATIONS. Sec. 1314. That in case a regulation or Treasury decision relating to the... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. Accordingly, if any person charged by law or regulations with making a return fails to make such return... | |
 | United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...the amount so added shall be collected in the same nuinner as the tax." ART. 47. Nature of penalties. — Two kinds of penalties are provided for delinquency... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...willfully made, the Commissioner of Internal Revenue shall add to the tax 50 per centum of its amount. falsity, or fraud, in which case the amount so added...shall be collected in the same manner as the tax." FINAL DETERMINATIONS AND ASSESSMENTS Sec. 1312. That if after a determination and assessment in any... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
..."The amount so added to any tax shall be collected at the same time and. in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax. SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
..."The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." EXAMINATION OF BOOKS AND WITNESSES SEC. 1004. The Commissioner, for the purpose of ascertaining the... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
..."The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before...shall be collected in the same manner as the tax." (Section 1003 — 1924 Act) In case of failure to file a return on time, a penalty of 25% of the amount... | |
| |
The amount so added to any tax shall be collected at the same time and in the same manner and as... 
