 ... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to...  Official Gazette - Page 38by Philippines - 1999Full view - About this book
 | Law reports, digests, etc - 1923 - 1092 pages
...773, U. S. Comp. Stat. 1918, US Comp. St. Ann. Supp. 1919, § 5899]), provides that "in case of any i failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount,"... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | Savings Union Bank and Trust Company - 1917 - 88 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | Frank A. North - Income tax - 1917 - 164 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | Bank of Commerce in New-York - Income tax - 1917 - 180 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty" per centum- of its amount... | |
 | National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...other than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
 | Joseph Jay Scott - Electronic books - 1917 - 384 pages
...than stamp taxes, as to which returns or lists are so made by a collector or deputy collector. 257 In case of any failure to make and file a return or list within the time prescribed by law or by the collector, the Commissioner of Internal Revenue shall add to the tax fifty per centum of its amount... | |
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