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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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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 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 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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...Commissioner of Internal Revenue or the collector iu pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount, except that...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1924
...amended Sept. 8, 1916 — 39 Stat. p. 775: US Comp. Stat. sec. 5899) provides that "in case of any1 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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A Treatise on the Law of Inheritance Taxation and the Federal ..., Volume 1

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 páginas
...Section 3176 of the Hevised Statutes, as amended, is amended to read as follows: "Sec. 3176. * * * In case of any failure to make and file a return or...that when a return is filed after such time and it is sliowu that the failure to file it was due to a reasonable cause and not to willful neglect, no such...
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The Federal Reporter, Volume 281

1922
...September 8, 1916, and for this reason, and not because of any willful neglect on its part, it failed to make and file a return or list within the time prescribed by law. As further indicating that it was acting i in good faith, and not with the intention of willfully neglecting...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 páginas
...return made by any 337 (a) It is not necessary that fraud exist in order that the penalty be imposed "in case of any failure to make and file a return or list" under Sec. 3176, RS Mere failure is enough. Beam v. Hamilton (Col.), (CCA, Sixth Cir. 1923) 289 Fed....
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926
...to file the return within the time prescribed, 25 per centum will 1* added to the amount of the tax, except that when a return is filed after such time and it is shown that the failure so to file was due to a reasonable cause and not to willful neglect no such addition will be made to...
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Reports of the U.S. Board of Tax Appeals, Volume 4

United States. Board of Tax Appeals - 1927
...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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...collector. In the case of any failure to make and tile a return within the time prescribed by law or by the Commissioner of Internal Revenue or the collector...law, the commissioner shall add to the tax 25 per cent of its amount except where it is shown that the failure to file the return was due to a reasonable...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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 * Matter in line type and italics amendments by Revenue Act of 1928, sec. 506. * Matter in italics...
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