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" The amount so added to any tax shall be collected at the same time and in the same manner and as 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... "
Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ... - Pàgina 205
per United States. Bureau of Internal Revenue - 1920 - 335 pàgines
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Supplement to the Revised Statutes of the United States: Embracing ..., Volum 1

United States - 1881 - 742 pàgines
...aftertax in "unless the neglect or falsity is discovered after the tax has been paid, pa¿. 'S^HT'G? in which case the amount so added shall be collected in the same manner as the tax." [RS § 3183.1 That section thirty-one hundred and eighty-three be Collector, &c., amended by adding...
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The Public Statutes at Large of the United States of America, Volum 1

United States - 1881 - 746 pàgines
...after tax ie "unless the neglect or falsity is discovered after the tax has been paid, pa¿ 's^^liiTöf in which case the amount so added shall be collected in the same manner as the tax." [KS § 3183.] That section thirty one hundred and eighty-three be Collector, &c., amended by adding...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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Tariff Acts of 1883, 1890, 1894 1897: Administrative Act of 1890. War ...

United States - 1890 - 520 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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Supplement to the Revised Statutes of the United States ...

United States - 1891 - 1108 pàgines
...line, the RS, § 3176. words "unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax." Collector, &c., [RS g 3183.] That section thirty-one hundred and eighty -three not to issue re- ^e...
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The Tariffs of 1890 and 1894 on Imports Into the United States, and Customs ...

United States - 1894 - 222 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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F. B. Vandegrift & Co.'s Hand-book of the United States Tariff: Containing ...

F.B. Vandegrift & Co - 1894 - 568 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volum 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax ; and the list or return so made and subscribed by such collector or deputy collector shall be held...
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The Quarterly Journal of Economics, Volum 9

Charles Franklin Dunbar, Frank William Taussig, Abbott Payson Usher, Alvin Harvey Hansen, William Leonard Crum, Edward Chamberlin, Arthur Eli Monroe - 1895 - 534 pàgines
...the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima...
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