 | United States. Internal Revenue Service - 1924 - 396 lapas
...that the delinquency was due to a reasonable cause and not to willful neglect the 25 per cent penalty will not be assessed. If the taxpayer exercised ordinary...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to " reasonable cause." Where the 25 per cent penalty... | |
 | John F. Sherwood - 1925 - 206 lapas
...determines that the delinquency was due to a reasonable cause and not to willful neglect, the 25% penalty will not be assessed. If the taxpayer exercised ordinary...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to "reasonable cause". Specific Penalties, (a) Any person... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...that the delinquency was due to a reasonable cause and not to willful neglect, the 25 per cent penalty will not be assessed. If the taxpayer exercised ordinary...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to "reasonable cause." Where the 25 per cent penalty... | |
 | Robert Hiester Montgomery - 1925 - 1928 lapas
...reasonable cause and not to willful neglect, no such addition shall be made to the tax 10 REGULATION If the taxpayer exercised ordinary business care and...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to "reasonable cause." .... (Art. 44S-) Article 445 further... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...determines that the delinquency was due to a reasonable cause and not to willful neglect, the 25 per cent addition to the tax will not be assessed. If the taxpayer...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to reasonable cause. Where the 25 per cent addition to... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...determines that the delinquency was due to a reasonable cause and not to willful neglect, the 25 per cent addition to the tax will not be assessed. If the taxpayer...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to reasonable cause. Where the 25 per cent addition to... | |
 | United States. Board of Tax Appeals - 1934 - 1646 lapas
...construed the term in article 446 of Regulations 69 and article 1211 of Regulations 74, which provide: " If the taxpayer exercised ordinary business care and...prudence and was nevertheless unable to file the return in prescribed time, then the delay is due to reasonable cause." Therefore, although the present facts... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...determines that the delinquency was due to a reasonable cause and not to willful neglect, the 25 per cent addition to the tax will not be assessed. If the taxpayer...prudence and was nevertheless unable to file the return in the prescribed time, then the delay is due to reasonable cause. (346) If the 25 per cent addition... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...directed by the Commissioner, will forward the affidavit with the return, and, if the Commissioner determines that the delinquency was due to a reasonable...time, then the delay is due to a reasonable cause. If the addition to the tax for delinquency in filing the return has been added, the amount so added... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 lapas
...the affidavits with the return, and, if the Commissioner determines that the delinquency was due _to a reasonable cause and not to willful neglect, the addition to the tax will not be assessed. If the donor exercised ordinary business care and prudence and was nevertheless unable to file the return... | |
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If the taxpayer exercised ordinary business care and prudence and was nevertheless unable to file the return within the prescribed time, then the delay is due to a reasonable cause. 
