 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
 | United States - Law - 1928 - 1164 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...fraudulent and for the purpose of evading payment. (June 2, 1924, 4.01 pm, c. 234, § 221, 43 Stat. 277; Feb. 26, 1926, c. 27, § 221, 44 Stat. 35.) Historical... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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) The tax computed under Parts I and II of this title shall be credited with: (1) In the... | |
 | Robert Hiester Montgomery - Excess profits tax - 1919 - 1016 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...for 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...source.— LAW. Section 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. Monthly and annual returns required.—The withhold'.ng agent is required to make monthly and annual... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1320 pages
...if paid by the recipient. — 5. If any tax required under this section to be deducted and withheld is paid by the recipient of the income, it shall not be recollected from the withholding agent ; . . . . If the tax is paid, penalties are not imposed against either the withholding agent or the... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...'section to be deducted and withheld is paid by the recipient of the income, it shall not be re-colleeted from the withholding agent ; nor in cases in which...fraudulent and for the purpose of evading payment. (f) Refunds and credits. — Where there has been an overpayment of tax under this section any refund... | |
 | United States. Board of Tax Appeals - Taxation - 1931 - 1490 pages
...is paid by the recipient of the income. It slmll not be re-collected from the withholding aprent ; nor In cases in which the tax is so paid shall any...from the recipient of the Income or the withholding asent for failure to return or pay the same, unless snch failure was fraudulent and for the purpose... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...return. (e) Tax paid by recipient.—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. (f) Refunds and credits.—Where there has bcei. an overpayment of tax under this section any refund... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...return. (e) Tax paid by recipient. — 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. (f) Refunds and credits. — Where there has been an overpayment of tax under this section any refund... | |
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