 | United States. Internal Revenue Service - 1936 - 604 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure is for not more than thirty days with an additional 5 per centum... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law. unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | 1939 - 1030 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days with an additional 5 per centum for... | |
 | 1940 - 1806 страница
...time prescribed by law or prescribed by the Commissioner In pursuance of law. unless It it shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum If the failure Is for not more than thirty days with an additional 5 per centum for... | |
 | 1940 - 1464 страница
...time prescribed by law, or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax: 5 per centum if the failure is for not more than thirty days or fraction thereof during which... | |
 | United States - 1953 - 1744 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that ) tax: 5 per centum if the f ailure is for not more than thirty days with an additional 5 per centum... | |
 | United States. Board of Tax Appeals - 1942 - 1324 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless It Is shown that such failure Is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure Is for not more than thirty days with an additional 5 percentum for... | |
 | United States, Walter Elbert Barton - 1944 - 1286 страница
...time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the tax : 5 per centum if the failure is for not more than thirty days with an additional 5 per centum... | |
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A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful... 
