 | United States, Walter Elbert Barton - 1944 - 1286 sider
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 sider
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 sider
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | Philippines - 1945 - 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. SEC. 73. Penalty for failure to file return or to pay tax. — Any one liable to pay the tax, to make... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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. (f) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes * * * as... | |
 | Richard J. Joseph - 2004 - 236 sider
...necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect...facie good and sufficient for all legal purposes. Section 35 That every corporation, company, or association doing business for profit shall make and... | |
 | United States - 1939 - 780 sider
...same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, in which case the amount so added shall be collected in the same manner as the tax. The amount added to the tax under this section shall be in lieu of the 25 per centum addition to the... | |
 | United States. Office of Internal Revenue - 1940 - 72 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. (f ) DETERMINATION AND ASSESSMENT. — The Commissioner shall determine and assess all taxes, other... | |
 | Philippines - 1984 - 744 sider
...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. SEC. 43. Section 263 of this Code, as amended, is hereby further amended to read as follows: "Sec.... | |
 | United States - 1923 - 158 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." See sec. 1302 (c) Revenue Act of 1021, p. 54; also RS 3237, r>. so. 269 Fed. 995, Thome v. Lynch. Interpretation... | |
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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... 
