 | United States. Tax Court - 1961 - 1354 страница
...time prescribed by law or prescribed by the Commissioner In pursuance of law, unless It to 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 da;: with an additional 6 per centum... | |
 | United States. Internal Revenue Service - 1974 - 584 страница
...information relating to certain trusts and annuity and bond purchase plans) on the date and in the manner prescribed therefor (determined with regard to any...for filing), unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary or his delegate... | |
 | United States. Congress. House. Ways and Means - 1970 - 36 страница
...case of failure — "(1) to file the declaration 01 estimated estate tax required by section 6022, on the date prescribed therefor (determined with regard...due to willful neglect, there shall be added to the estate tax 5 percent of the underpayment if the failure is for not more than 1 month, with an additiontal... | |
 | United States. Congress. House. Committee on Ways and Means - 1970 - 574 страница
...case of failure — "(1) to file the declaration of estimated estate tax required by section 6022, on the date prescribed therefor (determined with regard...due to willful neglect, there shall be added to the estate tax 5 percent of the underpayment if the failure is for not more than 1 month, with an additiontal... | |
 | United States. Congress. House. Ways and Means - 1970 - 698 страница
...estimated estate tax required by section 6022, on the date prescribed therefor (determined wit» regard to any extension of time for filing), unless it is...due to willful neglect, there shall be added to the estate tax 5 percent of the underpayment if the failure is for not more than 1 month, with an additiontal... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1971 - 354 страница
...any return required under this act on the date prescribed therefor (determined with regard to any 3 extension of time for filing), unless it is shown...such failure is due to reasonable cause and not due 4 to willful neglect, there shall be added to the amount required to be shown as tax on such return... | |
 | United States. Internal Revenue Service - 1970 - 744 страница
...(relating to public inspection of private foundations' annual reports) , on the date and in the manner prescribed therefor (determined with regard to any...for filing) , unless it is shown that such failure is due to reasonable cause, there shall be paid (on notice and demand by the Secretary or his delegate... | |
 | United States. Tax Court - 1977 - 1160 страница
...cigarettes, and cigarette papers and tubes), or of subchapter A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed...amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional... | |
 | United States. Tax Court - 1970 - 1868 страница
...case of failure to flle any return required under authority of subchapter A of chapter 61 • • • on the date prescribed therefor (determined with regard...amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional... | |
 | United States. Tax Court - 1989 - 1448 страница
...return required under the authority of subchapter A of chapter 61 (other than part III thereof) * * * on the date prescribed therefor (determined with regard...amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional... | |
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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... 
