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" ... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue 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... "
Regulations 90 Relating to the Excise Tax on Employers Under Title IX of the ... - Página 30
de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 66 páginas
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 páginas
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 páginas
...than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. 257 In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 páginas
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Income Tax Law of the United States: Act of September 8, 1916, as Amended ...

Guaranty Trust Company of New York - 1918 - 108 páginas
...than stamp taxes, as to which returns S*ent f or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 páginas
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 páginas
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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The Federal Income Tax Law Act of September 8, 1916, as Amended: Act of ...

United States, Guaranty Trust Company of New York - 1918 - 144 páginas
...stamp taxes, as to which returns £?ent ° or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 páginas
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...the collector in pursuance of law. the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is...
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Regulations no. 35 relating to the importation, manufacture, production ...

United States. Internal Revenue Service - 1919 - 82 páginas
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. In case of any failure to make and file a return or...the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is...
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