... filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more... Reports of the United States Tax Court - Halaman 110oleh United States. Tax Court - 1970Tampilan utuh - Tentang buku ini
| 1977 - 744 halaman
...and tubes), or of subchapter A of chapter S3 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard...continues, not exceeding 25 percent in the aggregate; (2) To pay the amount shown as tax on any return specified in paragraph (1) on or before the date prescribed... | |
| 1976 - 676 halaman
...and tubes) , or of subchapter A of chapter 53 (relating to machine guns and certain other firearms) , on the date prescribed therefor (determined with regard...continues, not exceeding 25 percent In the aggregate; (2) To pay the amount shown as tax on any return specified In paragraph (l) on or before the date prescribed... | |
| 1974 - 676 halaman
...serthed therefor (determined with regard to any extension of time for filing) , unlees It Is shown that such failure Is due to reasonable cause and not due...failure continues, not exceeding 25 percent In the eg. gregate; (2) To pay the amount shown as tax on any return specified in paragraph (1) on or before... | |
| 1998 - 648 halaman
...amount of such contribution if the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof...continues, not exceeding 25 percent in the aggregate. (b) Waiver of penalty. The Chief Financial Officer may waive all or a portion of the penalty Imposed... | |
| 1998 - 648 halaman
...amount of such contribution If the failure is for not more than one month, with an additional five percent for each additional month or fraction thereof...continues, not exceeding 25 percent In the aggregate. (b) Waiver of penalty. The Chief Financial Officer may waive all or a portion of the penalty Imposed... | |
| 1961 - 422 halaman
...of the amount of the underpayment if the failure is for not more than 1 month, with an additional 1 percent for each additional month or fraction thereof...during which such failure continues, not exceeding 6 percent in the aggregate. For purposes of this subsection, the term "underpayment" means the excess... | |
| 1970 - 360 halaman
...of the amount of the underpayment If the failure Is for not more than 1 month, with an additional 1 percent for each additional month or fraction thereof...during which such failure continues, not exceeding 6 percent in the aggregate. For purposes of this subsection, the term "underpayment" means the excess... | |
| United States. Internal Revenue Service - 1967 - 1388 halaman
...filing), unless It IK shown that such failure Is dur to reasonable cause and not due to willful neslect, there shall be added to the amount required to be...during which such failure continues, not exceeding 2~> percent in the aKRreiiate." The maximum penalty of 25% wan assessed on the withholding, cabaret,... | |
| United States. Internal Revenue Service - 1954 - 1182 halaman
...neglect, there will be added to the amount required to be shown as tax on such return 5 percent of tne amount of such tax if the failure is for not more...continues, not exceeding 25 percent in the aggregate. This corresponds generally to the rule in sections 291 and 3612 of the 1939 Code. .02 It will be noted... | |
| United States. Congress. House. Committee on Ways and Means - 1961 - 520 halaman
...of the amount of the underpayment if the failure is for not more than 1 month, with an additional 1 percent for each additional month or fraction thereof...during which such failure continues, not exceeding 6 percent in the aggregate. For purposes of this subsection, the term "underpayment" means the excess... | |
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