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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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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. 2. (a) When used in this Act — (1) The term "person" means an individual, a trust or estate,...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 154 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." Section 616, Revenue Act of 1928. Any person who, in connection with any compromise under section 3229...
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Reports of the U.S. Board of Tax Appeals, Band 17

United States. Board of Tax Appeals - 1930
...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. An amendment to the Trading With The Enemy Act, enacted March 4, 1923 (Public No. 536) , provides as...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 Seiten
...same manner and us 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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Regulations 43 Relating to the Taxes on Admissions, Dues and Initiation Fees ...

United States. Internal Revenue Service - 1932 - 79 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. SECTIONS 502 (d), 1114, AND 1123 OF THE REVENUE ACT OF 1926; AND SECTION 3184 OP THE UNITED STATES...
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Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable ...

United States. Bureau of Internal Revenue - 1932 - 40 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. 3184. Where it is not otherwise provided, the collector shall in person or by deputy, within ten...
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Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932

United States. Internal Revenue Service - 1933 - 76 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 bein lieu of the 25 per centum addition to the...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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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Regulations 84 Relating to the Tax on Cotton Ginning Under the Cotton ...

United States. Internal Revenue Service - 1934 - 41 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. SECTION 3184 OF THE UNITED STATES REVISED STATUTES SEC. 3184. Where it is not otherwise provided, the...
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