 | 1961 - 422 páginas
...of the underpayment. (b) Fraud. It any part of any underpayment (as denned in subsection (c)) of tax required to be shown on a return is due to fraud,...lieu of any amount determined under subsection (a). (c) Definition of underpayment. For purposes of this section, the term "underpayment" means — (1)... | |
 | 1971 - 608 páginas
...1962] § 151.85 False returns. If any part of an underpayment of tax, as defined in section 6653 (c), required to be shown on a return is due to fraud,...an amount equal to 50 percent of the underpayment. If a penalty for fraud is assessed, the penalty for failure to file a return will not be assesed with... | |
 | 1989 - 596 páginas
...any part of any underpayment of tax, as defined in section 6653(c) and paragraph (c) of this section, required to be shown on a return is due to fraud,...an amount equal to 50 percent of the underpayment. (2) If a 50 percent addition to the tax for fraud is assessed under section 6653(b) with respect to... | |
 | 1979 - 1222 páginas
...assessed for fraud (see § 179.51). § 179.51 Fraudulent return. If any part of any underpayment of tax required to be shown on a return is due to fraud,...an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, 1.RC).... | |
 | 1970 - 360 páginas
...the underpayment. (b) Fraud. If any part of any underpayment (as defined In subsection (c) ) of tax required to be shown on a return Is due to fraud,...be added to the tax an amount equal to 50 percent oí the underpayment. In the case of income taxes and gift taxes, this amount shall be In lieu of any... | |
 | 1990 - 856 páginas
...— (1) General If any part of any underpayment (as defined in paragraph (d) of this section) of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to the sum of 75 percent of the portion of the underpayment which is attributable to fraud and an amount... | |
 | 1976 - 420 páginas
...due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment. ln the case of income taxes and gift taxes, this amount...lieu of any amount determined under subsection (a). ln the case of a joint return under section 6013, this subsection shall not apply with respect to the... | |
 | 1999 - 780 páginas
...tax, as defined in section 6653(c) and paragraph (c) of this section, required to be shown on a retarn is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment. (2) If a 50 percent addition to the tax for fraud is assessed under section 6653(b) with respect to... | |
 | 1971 - 860 páginas
...179.68 Fraudulent return. If any part of any underpayment of tux required to be shown on a return la due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (sec. 6653, IRC... | |
 | United States. Internal Revenue Service - 1955 - 16 páginas
...assessed for fraud (see § 179.68). § 179.68 Fraudulent return. If any part of any underpayment of tax required to be shown on a return is due to fraud,...an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (sec. 6653, IRC... | |
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If any part of any underpayment (as defined in subsection (c)) of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment. 
