 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
..."The amount so added to any tax shall lie 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 discovery of the neglect, falsitj-. or fraud, in which case the amount so added shall be collected in the same manner as the... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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...be collected in the same manner as the tax." SEC. 1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows: "SRC.... | |
 | Law reports, digests, etc - 1926 - 1116 pages
...the same manner" as the tax, unless the neglect or falsity is discovered after the tax has been paid, "in which case the amount so added shall be collected in the same manner as the tax." A like provision, except as to the amount of the addition, is found in the other acts referred to.... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 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. 1104. The Commissioner, for the purpose of ascertaining the... | |
 | United States. Board of Tax Appeals - Taxation - 1927 - 1522 pages
...amount. The amount so added to any tax shall be collected at the same time and In the same manner and us part of the tax unless the tax has been paid before...neglect, falsity, or fraud, in which case the amount BO added shall be collected In the same manner as the tax. It is not necessary to enter into an extended... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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 discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
 | United States - Finance - 1928 - 268 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 discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added... | |
 | Robert Hiester Montgomery - Excess profits tax - 1919 - 1016 pages
...penalty for false or fraudulent list, "The amount so added to any tax shall he 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." (Law, Section 1317, Section 3176 Rev. Stat.) missioner passes upon the validity of the showing and... | |
 | Administrative law - 1939 - 980 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. "Section 3176 of the Revised Statutes, as amended, was, in effect, amended by section 406 of the Revenue... | |
 | Administrative law - 1939 - 1522 pages
...paragraphs (1) and (2) of subsection (d) 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. § 405.804 Additions to tax for delinquent or false returns — (a) Delinquent returns. If a person... | |
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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... 
