 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, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...the withholding agent; nor in cases in which the tax * ' '''" ' -• • • ' •' v • ' : ' • is so paid shall any penalty be imposed upon or collected...fraudulent and for the purpose of evading payment. (f) REFUNDS AND CEEDITS. — Where there has been an overpayment of tax under this section any refund... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 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... | |
 | Almanacs, American - 1924 - 1040 pages
...recollected from tho withholding agent; nor in cases in which the tax is so paid shall any penally be imposed upon or collected from the recipient of...withholding agent for failure to return or pay the pame. unless such failure was fraudulent and for the purnos? of evading payment. Credit for Taxes in... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 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. 131 (f) KEFUNDS AND CREDITS. — Where there has been an overpayment of tax under this section any... | |
 | Administrative law - 1941 - 1688 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 or... | |
 | Administrative law - 1940 - 1806 pages
...return. (e) Tax paid by recipient. — If any tax required under this section to be deducted and withheld otify the principal and the Commissioner of Internal...relieved of liability under said bond. If such notice (/) Refunds and credits. — Where there has been an overpayment of tax under this section any refund... | |
 | Administrative law - 1939 - 1030 pages
...return. (e) Tax paid by recipient. 1f 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 or... | |
 | United States - Law - 1953 - 1744 pages
...return. (e) Tax paid by recipient If any tax required under this section to be deducted and withheld rescribed by the Commissioner with the approval of...out of increase in value of property accrued befo (f) Refunds and crédite. Where there has been an overpayment of tax under this section any refund... | |
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