§4562 — Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77]
2 cases·2 cited
Statute Text — 26 U.S.C. §4562
[§§ 4561, 4562. Repealed. Pub. L. 87–456, title III, § 302(d), May 24, 1962, 76 Stat. 77] Sections, act Aug. 16, 1954, ch. 736, 68A Stat. 543, imposed a tax on animal oils imported into the United States. Statutory Notes and Related Subsidiaries Effective Date of RepealRepeal effective with respect to articles entered, or withdrawn from warehouse, for consumption on or after Aug. 31, 1963, see section 501(a) of Pub. L. 87–456, title V, May 24, 1962, 76 Stat. 78.
2 Citing Cases
pondent has advised his employees that reasonable cause for a failure to file timely generally exists where a return has been timely mailed but returned for insufficient postage, or sent to the wrong district. 2 Audit, Internal Revenue Manual (CCH), sec. 4562.2 at 14,356 (Feb. 25, 1987); see also United States v. Boyle, supra at 243 n.1; McMahan v. Commissioner, 114 F.3d 366, 369 (2d Cir. 1997), affg. T.C. Memo. 1995-547. However, an important factor bearing upon reasonable cause is the expediti