 | United States. Congress. Senate. Committee on Finance - 1924 - 456 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. The existing law imposes a flat penalty... | |
 | United States. Internal Revenue Service - 1924 - 363 halaman
...without intent to defraud, 5 per cent of the total amount of the deficiency shall be assessed, collected, and paid in the same manner as if it were a deficiency. This amount shall be in addition to the deficiency but shall not. be subject to the interest imposed... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f ) of section 274330 shall not be applicable. SEC. 275. (b) If any part of any... | |
 | Irving Bank-Columbia Trust Company - 1925 - 143 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency... | |
 | John F. Sherwood - 1925 - 205 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency... | |
 | United States. Board of Tax Appeals - 1926
...The subdivision provides as follows: The 50 per centum addition to the tax provided by section 8176 of the Revised Statutes, as amended, shall, when assessed...paid In the same manner as if it were a deficiency. * * * (Italics ours.) The congressional intent with respect to the correct interpretation of the taxing... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 272 (i). relating to the prorating of a deficiency, and of section 292, relating to interest... | |
 | United States - 1928 - 247 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 272 (i) , relating to the prorating of a deficiency, and of section 292, relating to interest... | |
 | United States. Internal Revenue Service - 1929 - 154 halaman
...until it is paid, and no other interest shall be collected on such unpaid amount for such period. (j) The 50 per centum addition to the tax provided by...estate tax, be assessed, collected, and paid in the wmie manner as if it were a deficiency, except that the provisions of subdivision (h) of this section... | |
 | United States. Internal Revenue Service - 1931 - 491 halaman
...of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 272 (i), relating to the prorating of a deficiency, and of section 292, relating to interest... | |
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If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and... 
