 | United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...GREGG. I will read section 275 (a), which appears on page 172. [Reading:] If any part of the deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...the judgment. ADDITIONS TO THE TAX IN CASE OP DEFICIENCY SEC. 275. (a) If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...Act of 1918. ADDITIONS TO THE TAX IN CASE OP DEFICIENCY. SEC. 275. (a) If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...such period. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY SEC. 275. (a) If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | John F. Sherwood - 1925 - 206 páginas
...such period. Additions to the Tax in Case of Deficiency. Sec. 275. (a) If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | United States. Board of Tax Appeals - 1926 - 1508 páginas
...tax. Section 275 of the Revenue Act of 1924 provides : Sec. 275. (a) If any part of any deficiency is due to negligence, or Intentional disregard of...rules and regulations but without Intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...293. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. (a) Negligence. — If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...such period. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY Sec. 275. (a) If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | United States - 1928 - 1164 páginas
...1055. Increasing tax where deficiency due to negligence or fraud. (a) If any part of any deficiency is due to negligence or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
 | United States - 1928 - 268 páginas
...293. ADDITIONS TO THE TAX IN CASE OF DEFICIENCY. (a) Negligence. — If any part of any deficiency is due to negligence, or intentional disregard of...rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed,... | |
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If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and... 
