 FRAUD. — If any part of any deficiency is due to fraud with intent to evade tax, then 50 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum addition...  Reports of the U.S. Board of Tax Appeals - Halaman 288oleh United States. Board of Tax Appeals - 1933Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1942 - 818 halaman
...deficiency determined. The statute, section 293 (b) of the revenue act of 1934, provides : (&) Fraud, — If any part of any deficiency is due to fraud with...per centum addition to the tax provided in section 3176 of the Revised Statutes, as amended. (48 Stat. 680, 747.) Under the plain words of that statute,... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | John F. Sherwood - 1925 - 206 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...except that the provisions of subdivisions (e) and (f) of section 274 shall not be applicable. (b) If any part of any deficiency is due to fraud with intent to evade tax, then 60 per centum of the total amount of the deficiency (in addition to such deficiency) shall be so assessed,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | Eric Louis Kohler - 1927 - 618 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
 | United States - 1928 - 268 halaman
...that the provisions of subdivisions (i) and (j) of section 274 shall not be applicable. (b) Fraud. — If any part of any deficiency is due to fraud with...per centum of the total amount of the deficiency (in addtion to such deficiency) shall be so assessed, collected, and paid, in lieu of the 50 per centum... | |
 | United States - 1928 - 1164 halaman
...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 paid in the same manner as if it were a deficiency, except that the provisions... | |
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