Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition... The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ... - Page 59by United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 pagesFull view - About this book
| United States - Law - 1917 - 706 pages
...court, and in addition thereto a penalty of double the tax evaded, or not colADMINISTRATIVE PRO- lected, or accounted for and paid over, to be assessed and...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Enforcement. gEO 1Q05 That... | |
| National Bank of Commerce in New York - Income tax - 1917 - 180 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| United States, Guaranty Trust Company of New York - Finance, Public - 1917 - 140 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Regulations Use of Stam... | |
| National Bank of Commerce in New York - Income tax - 1917 - 182 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| United States. Internal Revenue Service - Income tax - 1916 - 200 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| Guaranty Trust Company of New York - Aliens - 1918 - 108 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| United States, Guaranty Trust Company of New York - Income tax - 1918 - 144 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
| National City Company, United States - Internal revenue law - 1919 - 104 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided,, hoicever, That no penalty shall be assessed under this subdivision Exceptions. for any offense... | |
| George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, I1ou1evcr, That no penalty shall be assessed under this subdivision for any offense for which... | |
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