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the places in the Code where the phrase appears, but a temporal
meaning which would support respondent’s position would not fit
in many such places. An examination of the legislative history
of the enactment of the Internal Revenue Code of 1954, where this
phrase appears to have been introduced into the fraud provision,
lends further support to the majority opinion’s analysis and
conclusions.
Under the Internal Revenue Code of 1939, the civil fraud
addition to tax for income tax was imposed by section 293(b),
with a special rule in section 51(g)(6)(B) in certain joint tax
return situations; for gift tax by section 1019(b); and generally
for other taxes where tax returns or lists were filed by section
3612(d)(2). As to the applicability of section 3612(d)(2) to
estate taxes, see sec. 871(i). The civil fraud addition to tax
for various stamp taxes was imposed by section 1821(a)(3).
When the Internal Revenue Code of 1954 was enacted, the
foregoing 1939 Code provisions were replaced by the following:
SEC. 6653. FAILURE TO PAY TAX.
* * * * * * *
(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 fraud, there shall be added to
the tax 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 subsection (a).
* * * * * * *
(e) Failure To Pay Stamp Tax.--Any person (as
defined in section 6671(b)) who willfully fails to pay
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