| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax: (a) Those who... | |
| United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...the tax unless the return is later filed and failure to file the return within the time prescribed is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax : (a) Those who... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. Two classes of delinquents are subject to this addition to the tax: (a) Those who... | |
| United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...tax unless the return is later filed and failure to file the return -within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. The amount to be added to the tax is 5 percent if the failure is for not more than... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for each additional... | |
| Administrative law - 1941 - 1688 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. The amount to be added to the tax is 5 percent if the failure is for not more than... | |
| Administrative law - 1939 - 1030 pages
...the tax unless the return is later filed and failure to file the return within the prescribed time is shown to the satisfaction of the Commissioner to be due to reasonable cause and not to willful neglect. The amount to be added to the tax is 5 percent if the failure is for not more than... | |
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