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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 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... "
Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ... - Side 159
av United States - 1890 - 485 sider
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 sider
...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 in the same manner as the tax. (Reg. 50, Art. 122.) Doing business without payment of tax. — REGULATION. Every corporation which...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 sider
...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 in the same manner as the tax." Sec. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 196 sider
...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 in the same manner as the tax." SEC. 17. That it shall be the duty of every Receipt* collector of internal revenue, to whom any payment...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 sider
...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 in the same manner as the tax." Sec. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 sider
...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 in the same manner as the tax." Sec. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 sider
...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 in the same manner as the tax. (c) In addition to the "penalties imposed by section 3176, Revised Statutes, section 408 provides as...
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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 sider
...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 in the same manner as the tax. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Income Tax Law and Accounting, 1918: Being a Practical Application of the ...

Godfrey Nicholas Nelson - 1918 - 478 sider
...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 in the same manner as the tax." SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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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 - 152 sider
...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 in the same manner as the tax. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment of any...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 sider
...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 in the same manner as the tax." such payment is made such collector shall, if required, give a separate receipt for each tax paid by...
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