 | United States. Congress. House. Committee on Ways and Means - 1992 - 1156 pagini
...20 21 22 23 24 or exercising reasonable diligence would have known, that such failure existed. "(3) Waiver by secretary. — In the case of a failure...neglect, the Secretary may waive part or all of the tax imposed by subsection (a). "(d) Liability for Tax. — The person issuing the applicable accident... | |
 | United States. Congress. Senate. Committee on Finance - 1992 - 226 pagini
...known, that such failure exisv ed. "(3) WAIVER RY SECRETARY.— In the case of a failure thlch Is due lo reasonable cause and not to willful neglect, the Secretary may waive part or all of the tax Imposed by subsection (a). "Ill I LIARILITY FOR TAX.— "(1) IN GENERAL.— The person Issuing... | |
 | United States. Congress. Senate. Committee on Finance - 1992 - 216 pagini
...financial knew, on excercismg reasonable diligence would have known, that such failure extst"(3) WAIVES BY SECRETARY.— In the case of a failure which is due to reasonable cause may waive part or all of the' tax Imposed by •ubsectlon (a). "(d) LIABILITY FOR TAX.— "(1) In GE»ERAL.—... | |
 | United States. Congress. Senate. Committee on Finance - 1995 - 452 pagini
...subsection (c) or (d) are not met with respect to each long-term care insurance policy. "(2) WAIVER. — In the case of a failure which is due to reasonable...neglect, the Secretary may waive part or all of the tax imposed by subsection (a) to the extent that payment of the tax would be excessive relative to... | |
 | Jeffrey D. Mamorsky - 1380 pagini
...the denial of employer contributions. In the case of a failure to comply with the comparability rule which is due to reasonable cause and not to willful...neglect, the Secretary may waive part or all of the tax imposed to the extent that the payment of the tax would be excessive relative to the failure involved.... | |
 | Joint Committee on Taxation - 2007 - 856 pagini
...excise tax applies for each succeeding plan year until the requirements are met. Waiver of excise tax In the case of a failure which is due to reasonable cause and not to willful neglect, the Secretary of the Treasury may waive all or part of the excise tax on employers failing to make required contributions... | |
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In the case of a failure to comply with the comparability rule which is due to reasonable cause and not to willful neglect, the Secretary may waive part or all of the tax imposed to the extent that the payment of the tax would be excessive relative to... 