District of Columbia Revenue Bill (proposed Amendments to H.R. 11487).: Hearings, Eighty-ninth Congress, Second Session, on Amendments to H.R. 11487. February 28, March 2-3, 8-9, 1966

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Página 7 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and It is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Página 8 - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations, but without intent to defraud...
Página 8 - Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
Página 8 - ... no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period.
Página 8 - If the part of the deficiency the time for payment of which is so extended is not paid in accordance with the terms...
Página 7 - Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax...
Página 8 - RETURN. — In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.
Página 7 - 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, falsity, or fraud, in which case the amount so added shall be collected In the same manner as the tax.
Página 10 - States, shall be the aggregate current expenditures, during the second fiscal year preceding the fiscal year for which the computation is made, of all local educational agencies in the State...
Página 8 - In the case of a false or fraudulent return with Intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding In court for the collection of such tax may be begun without assessment, at any time.

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