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" The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected... "
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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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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Appletons' Annual Cyclopædia and Register of Important ..., Volume 19;Volume 34

1895 - 938 páginas
...the same manner as the tax, unless the neglect or falsity is discovered after the tux has been paid, in which case the amount so added shall be collected in the same manner as the tax : and the list or return so made and subscribed by such collector or deputy collector shall be held...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 168 páginas
...the. same manner as the tax unless the neglect or falsity is discovered after the tax, has been paid, in which case the amount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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The Quarterly Journal of Economics, Volume 9

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1895 - 534 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 páginas
...neglect or falsity is discovered after JSJJ/^S*" the tax has been paid, in which case the pHmafamtamount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1900 - 482 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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Official Gazette, Volume 77,Edição 19

Philippines - 1981 - 138 páginas
...annum. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax unless the tax has been paid before the discovery of the falsity or fraud, in which case, the amount so added shall be collected in the same manner as the tax....
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - 1903 - 660 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall he held itrinnt,...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - 1911 - 550 páginas
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 páginas
...the same manner as the tax, unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax, and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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