 If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and...  Reports of the Tax Court of the United States - Página 123de United States. Tax Court - 1963Visualização completa - Sobre este livro
 | United States. Internal Revenue Service - 1924 - 76 páginas
...until it is paid, and no other interest Shan be collected on such nnpaid amount for such period. (g) The 50 per centum addition to the tax provided by...subdivision (e) of this section shall not be applicable. SEC. 309. (a) (1) Where the amount determined by the executor as the tax imposed by Part I of this... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. The existing law imposes a flat penalty... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...without intent to defraud, 5 per cent of the total amount of the deficiency shall be assessed, collected, and paid in the same manner as if it were a deficiency. This amount shall be in addition to the deficiency but shall not. be subject to the interest imposed... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 páginas
...paid, and no other interest shall be collected on such unpaid amount for such period. (g) The fifty per centum addition to the tax provided by section...subdivision (e) of this section shall not be applicable. Section 312. (a) If a deficiency has been assessed under subdivision (d) of Section 308, the executor,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...unpaid amount for such period. (g) The 50 per centum addition to the tax provided by section 3H7f> of the Revised Statutes, as amended, shall, when assessed...deficiency, except that the provisions of subdivision (el of this section shall not be applicable. unpaid amount at the rate of 1 per centum a month from... | |
 | John F. Sherwood - 1925 - 206 páginas
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f ) of section 274330 shall not be applicable. SEC. 275. (b) If any part of any... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...and no other interest shall be collected on such unpaid amount for such period. (g) The 50 per cent addition to the tax provided by section 3176 of the...deficiency, except that the provisions of subdivision (c) of this section shall not be applicable. SEC. 309. (a) (1) Where the amount determined by the executor... | |
 | United States. Board of Tax Appeals - 1926 - 1512 páginas
...The subdivision provides as follows: The 50 per centum addition to the tax provided by section 8176 of the Revised Statutes, as amended, shall, when assessed...paid In the same manner as if it were a deficiency. * * * (Italics ours.) The congressional intent with respect to the correct interpretation of the taxing... | |
| |
