 | 1979 - 1222 lapas
...IRC). § 179.50 Delinquency. Any person liable for special (occupational) tax under section 5801, IRC, who fails to file a return (Form 11), as prescribed,...with respect to the same underpayment (section 6653, 1.RC). APPLICATION OF STATE LAWS § 179.52 State regulations. Special tax stamps are merely receipts... | |
 | 1978 - 1188 lapas
...1.RC). §179.50 Delinquency. Any person liable for special (occupational) tax under section 5801, IRC, who fails to file a return (Form 11), as prescribed,...with respect to the same underpayment (section 6653, 1.RC). APPLICATION OF STATE LAWS § 179.52 State regulations. Special tax stamps are merely receipts... | |
 | 1986 - 770 lapas
...IRC). § 179.50 Delinquency. Any person liable for special (occupational) tax under section 5801, IRC, who fails to file a return (Form 11), as prescribed,...with respect to the same underpayment (section 6653, 1.RC). APPLICATION OF STATE LAWS § 179.52 State regulations. Special tax stamps are merely receipts... | |
 | 1985 - 898 lapas
...IRC). § 179.50 Delinquency. Any person liable for special (occupational) tax under section 5801, IRC, who fails to file a return (Form 11), as prescribed,...there shall be added to the tax an amount equal to 5O percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same... | |
 | 1976 - 1118 lapas
...continues, not to exceed 25 percent in the aggregate (sec. tion 6651, IRC). However, no dcliiiquency penalty is assessed where the 50 percent addition...assessed with respect to the same underpayment (section 6863, IRC). APPLICATION OP STATE LAWS § 179.52 State regulations. Special tax stamps are merely receipts... | |
 | 1961 - 892 lapas
...penalty is assessed where the 50 percent addition to tax is assessed for fraud (see 1 179.68) . § 179.68 Fraudulent return. If any part of any underpayment...be assessed with respect to the same underpayment (sec. 6653, IRC 1954). APPLICATION OF STATE LAWS § 179.69 State regulations. Special tax stamps are... | |
 | 1967 - 1204 lapas
...be liable for criminal penalties under sectIon 5861, LR.C. IT.]). 6557, 26 PR 2408, Mar. 22, 1961] If any part of any underpayment of tax required to...be assessed with respect to the same underpayment (sec. 6653, IRC 1954). APPLICATION OF STATE LAWS § 179.69 State regulations. Special tax stamps are... | |
 | 1971 - 860 lapas
...179.68 Fraudulent return. If any part of any underpayment of tux required to be shown on a return la due to fraud, there shall be added to the tax an amount...be assessed with respect to the same underpayment (sec. 6653, IRC 1954). APPLICATION OF STATE LAWS §179.69 State regulations. Special tax stamps are... | |
 | 1971 - 608 lapas
...1962] § 151.85 False returns. If any part of an underpayment of tax, as defined in section 6653 (c), required to be shown on a return is due to fraud,...an amount equal to 50 percent of the underpayment. If a penalty for fraud is assessed, the penalty for failure to file a return will not be assesed with... | |
 | 1990 - 856 lapas
...Fraud— (1) General If any part of any underpayment (as defined in paragraph (d) of this section) of tax required to be shown on a return is due to...added to the tax an amount equal to 50 percent of the portion of the underpayment which is attributable to fraud and an amount equal to 50 percent of... | |
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Fraudulent return. If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to... 
