 | 1922 - 500 páginas
...hardship to the taxpayer, the commissioner may, with the approval of the secretary, extend the time for the payment of such deficiency or any part thereof for a period not to extend beyond 18 months from November 23, 1921. Where such an extension is granted there is to be... | |
 | United States. Internal Revenue Service - 1924 - 76 páginas
...deficiency upon the date preserihod for the payment thereof will result In undue hardship to the estate, the commissioner with the approval of the Secretary (except...is due to negligence, to intentional disregard of rales and regulations, or to fraud with intent to evade tax} may grant an extension for the payment... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the commissioner with the approval of the Secretary (except...or any part thereof for a period not in excess of two years. If an extension is granted, the commissioner may require the executor to furnish a bond... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the Commissioner with the approval of the Secretary (except...or any part thereof for a period not in excess of two years. If an extension is granted, the Commissioner may require the executor to furnish a bond... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the Commissioner with the approval of the Secretary (except where the deficiency is due to negligence, toi intentional disregard of rules and regulations, or to fraud with intent to evade tax) may grant... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the Commissioner with the approval of the Secretary (except...or any part thereof for a period not in excess of two years. If an extension is granted, the Commissioner may require the executor to furnish a bond... | |
 | United States. Internal Revenue Service - 1926 - 620 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the Commissioner with the approval of the Secretary (except where the deficiency is • dne to negligence, to Intentional disregard of rules and regulations, or to fraud with Intent to... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...deficiency upon the date prescribed for the payment thereof will result in undue hardship to the estate, the Commissioner with the approval of the Secretary (except...or any part thereof for a period not in excess of two years. If an extension is granted, the Commissioner may require the executor to furnish a bond... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 páginas
...deficiency at the due date. No extension will be granted where the deficiency is due to negligence or intentional disregard of rules and regulations or to fraud with intent to evade the tax. The application for an extension of time for payment of a deficiency is to be made under oath... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 páginas
...deficiency at the due date. No extension will be granted where the deficiency is due to negligence or intentional disregard of rules and regulations or to fraud with intent to evade the tax. The application for an extension of time for payment of a deficiency is to be made under oath... | |
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Secretary (except where the deficiency is due to negligence, to intentional disregard of rules and regulations, or to fraud with intent to evade tax... 
