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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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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 335 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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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1151 páginas
...stamp taxes, as to which returns or lists are so made under the provisions of this section. In case any failure to make and file a return or list within...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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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1035 páginas
...other than stamp taxes, as to which returns or lists are so made under the provisions of this section. nd removal, and the balance paid over to the owner of such merchandise. See also section 57, a preH "HF er eent scl'ibed by the Commissioner of Internal Revenue or the collector in pursuance of...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...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 list within the time prescribed by law, or pretty11 e ' cent scried by the Commissioner of Internal Revenue or the collector in pursuance of law,...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - 1921 - 342 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....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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Statutes of the United States of America

United States - 1921
.... »'i Additional tax immade under the provisions of this section. In case of any failure to posed. make and file a return or list within the time prescribed by law, of prescribed by the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 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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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 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 list ! within the time prescribed by law, or I prescribed by the Commission er of In Act of 1921. 182 COMPARISON OF THE REVENUE ACTS OF 1918 AND...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 58 páginas
...Section 3176 of the Revised Statutes, as amended, is amended to read as follows : " SEC. 3176. * * * In case of any failure to make and file a return or...add to the tax 25 per centum of its amount, except thnt when a return is filed after such time and it is shown that the failure to file it was due to...
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