 If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected...  Statutes of the United States of America - Page 245by United States - 1921Full view - About this book
 | Income tax - 1920 - 188 pages
...amount of tax so withheld shall be credited against the amount of income tax as computed in such return. failure to return or pay the same, unless such failure...fraudulent and for the purpose of evading payment. § 367. Taxpayers' returns. Every taxpayer having a net income for the taxable year of one thousand... | |
 | New York (State) - Session laws - 1921 - 1090 pages
...tax as computed in such return. 5. If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...fraudulent and for the purpose of evading payment. § 6. Section three hundred and sixty-nine of such chapter. I "». «» as added by chapter six hundred... | |
 | New York (State) - Taxation - 1921 - 324 pages
...tax as computed in such return. 5. If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...fraudulent and for the purpose of evading payment. (Addeti by L. 1919, chap. 627; thus aim'd by L. 1920, chap. 6&L; L. 1921, chap. 477, in effect July... | |
 | Rex Frye - Income tax - 1921 - 350 pages
...as computed in such return. (e) If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...to return or pay the same, unless such failure was fradulent and for the purpose of evading payment. have assumed payment of tax with respect to tax-free... | |
 | National City Company - Income tax - 1921 - 104 pages
...any tax so withheld shall be credited against the amount of income tax as computed in such return. in which the tax is so paid shall any penalty be imposed...fraudulent and for the purpose of evading payment. OWNERSHIP CERTIFICATES REQUIRED IN CONNECTION WITH COLLECTION OF INCOME. 206 There are three general... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...as computed in such return. (e) If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, it shall not...withholding agent; nor in cases in which the tax is so paid stall any penalty be imposed upon or collected from the recipient of the income or the withholding... | |
 | Philippines - Internal revenue law - 1921 - 124 pages
...collected in such cases from the taxpayer, or such withholding agent whose duty it was to retain it, for failure to return or pay the same, unless such...fraudulent and for the purpose of evading payment. SEC. 18. The collector or other internal-revenue officer shall require every return to be verified... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...tax. REFERENCE : Sec. 221 (e): "If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...fraudulent and for the purpose of evading payment." PROBLEM 180 Illustrating Credit for Taxes Paid to a Possession of the United States "by a Resident... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...as computed in such return. (e) If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...evading payment. CREDIT FOR TAXES IN CASE OF INDIVIDUALS SEC. 222. (a) That the tax computed under Part II of this title shall be credited with: (1) In the... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...as computed in such return. (e) If anv tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not...the purpose of evading payment. CREDIT FOR TAXES. Sec 222. (a) That the tax computed under Part II of this title shall be credited with: (1) In the case... | |
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