 | 1976 - 1118 pages
...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... | |
 | 1967 - 1204 pages
...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 - 608 pages
...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 pages
...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... | |
 | 1970 - 360 pages
...percent of the underpayment. (b) Fraud. If any part of any underpayment (as defined In subsection (c) ) of tax required to be shown on a return Is due to...be added to the tax an amount equal to 50 percent oí the underpayment. In the case of income taxes and gift taxes, this amount shall be In lieu of any... | |
 | 1990 - 1014 pages
...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...there shall be added to the tax an amount equal to the sum of 75 percent of the portion of the underpayment which is attributable to fraud and an amount... | |
 | United States. Internal Revenue Service - 1955 - 16 pages
...penalty is assessed where the 50 percent addition to tax is assessed for fraud (see § 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 OP STATE LAWS 8 179.69 Kin!,- regulations. Special tax stamps are... | |
 | United States. Tax Court - 1963 - 1130 pages
...TO PAT TAX. (b) FRAUD. — If any part of any underpayment (as defined In subsection (c) ) of t«i required to be shown on a return Is due to fraud,...an amount equal to 50 percent of the underpayment. In the case of Income taxes and gift taxes, this amount shall be In lieu of any amount determined under... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 764 pages
...MAKM 4 8 179.77 Wrillen t If any part of any underpayment of tax required to be shown on a return i* 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 Or 1TATE LAWB § 179.69 SiMie r Special tax stamps are merely receipts... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 764 pages
...179.69 Fraudulent retarn. If any part of any underpayment of tax required to be shown on a return In 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 OP ITATK LAW* | 179.69 Stale rt>*iiUtion». Special tax stamps are... | |
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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... 
