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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 part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... "
Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ... - Seite 159
von United States - 1890 - 485 Seiten
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Regulations 23: Stills and Distilling Apparatus. 1940

United States. Internal Revenue Service, United States. Office of Internal Revenue - 1940 - 18 Seiten
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - 1953
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, he Supt. of Docs., U.S. G.P.O. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Internal Revenue Service - 1915
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes." J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 Seiten
...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 to the tax under this section shall be in lieu of the 25 per centum addition to the...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 Seiten
...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 to the tax under this section shall be in lieu of the 25 per centum addition to the...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 Seiten
...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 to the tax under this section shall be in lieu of the 25 per centum addition to the...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 995 Seiten
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. SEC. 73. Penalty for failure to file return or to pay tax. — Any one liable to pay the tax, to make...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 Seiten
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes * * * as...
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The Origins of the American Income Tax: The Revenue Act of 1894 and its ...

Richard J. Joseph - 2004 - 224 Seiten
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes. Section 35 That every corporation, company, or association doing business for profit shall make and...
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United States Statutes at Large

United States Department of State - 1939
...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 to the tax under this section shall be in lieu of the 25 per centum addition to the...
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