 | United States. Internal Revenue Service - 1916 - 200 sider
...part of the tax unless the (ax 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 e.very collector of internal revenue, to whom any payment of... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 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. Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes a... | |
 | National City Company, United States - 1919 - 104 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." 677. SEC. 1318. That if any person is summoned under this Act to appear, to testify, or to produce... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 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.'' Revised Statutes, section 3173, authorizing the Commissioner of Internal Revenue to require persons... | |
 | United States. Internal Revenue Service - 1919 - 82 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. ART. 54. When penalty accrues. — A person required to pay a special or occupational tax is not generally... | |
 | George Edwin Holmes - 1919 - 1052 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. RS §3176, as amended by Revenuo Act of 1918. Under this provision before the Revenue Act of 1918,... | |
 | United States - 1920 - 1052 sider
...part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, > 0 ", 1920 Govt. Print. Off." " United States( Bccclpte. SEC. 17. That it shall I*; the duty of every collector of internal revenue, to whom any payment... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 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. " Accordingly, if a return is not made on time or is false, and the collector or Commissioner makes... | |
 | United States - 1920 - 1064 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." Beeelpta. SEC. 17. That it shall be the duty of every collector of internal revenue, to whom any payment... | |
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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... 
