Revenue Proposals: Hearings...90-2, on H.R. 16361, to Provide for Additional Revenue for the District of Columbia, and for Other Purposes, April 25, 30; May 3, 7, 14, 1968

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第 195 頁 - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations, but without intent to defraud...
第 195 頁 - Undersecretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
第 196 頁 - ... no proceeding in court without assessment for the collection of such tax shall be begun after the expiration of such period.
第 195 頁 - If the part of the deficiency the time for payment of which is so extended is not paid in accordance with the terms...
第 196 頁 - RETURN. — In the case of a false or fraudulent return with the intent to evade tax, the tax may be assessed, or a proceeding in court for collection of such tax may be begun without assessment, at any time.
第 195 頁 - The amount so added to any tax shall be collected at the same time and in the same manner and as a 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.
第 195 頁 - ... (b) The amount added to any tax under subsection (a) of this section shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of neglect.

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