 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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... | |
 | Eric Louis Kohler - 1927 - 618 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 (*') and (;) of section 274 shall not be applicable. (b) If any part of any deficiency... | |
 | United States - 1928 - 1164 halaman
...addition to the tax provided by section 98 of this title shall, when assessed after February 26, 1926, in connection with an estate tax, be assessed, collected,...it were a deficiency, except that the provisions of section 1106 of this title shall not be applicable. (June 2, 1924, 4.01 pm, c. 234, § 308 (g), 43... | |
 | United States - 1928 - 268 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 - 176 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... | |
 | Robert Hiester Montgomery - 1927 - 592 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 (i) and (j) of section 274 shall not be applicable. 18 REGULATION. If a deficiency or... | |
 | Robert Hiester Montgomery - 1927 - 592 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. If a deficiency or any part thereof is due to fraud with intent to evade tax, there shall be assessed,... | |
 | United States. Internal Revenue Service - 1931 - 502 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 - 1933 - 98 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 522, relating to interest on deficiencies, shall not be applicable. (b) Fraud. — If any part... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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(1), 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... 
