 | Philippines - 1985 - 756 pages
...surrender any of such property or right shall be liable in his own person and estate to the Government in a sum equal to the value of the property or rights...penalties and interest] for the collection of which such warrant had been issued, together with costs and interest, if any, from the date of such warrant. In... | |
 | Eric Louis Kohler - 1927 - 618 pages
...such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. (/) The term "person" as used in this section includes an officer or employee of a corporation or a... | |
 | United States - 1928 - 268 pages
...such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. REVISED STATUTES SEC. 1115. Sections 3164, 3165, * * * 3172, and 3173 of the Revised Statutes, as amended,... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...distraint.— subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. Use of collection waivers.—During 1925 the statutory period for collection was about to expire against... | |
 | United States. Bureau of Internal Revenue - 1932 - 100 pages
...such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. 62 ( f ) The term " person " as used in this section includes an officer or employee of a corporation... | |
 | United States. Bureau of Internal Revenue - 1934 - 192 pages
...such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. (Sec. 1114, Revenue Act of 1926.) CM.UTF.I; VI IT PROVISIONS RELATING TO STAMPS SEc. 3369 (It. S.)... | |
 | United States. Internal Revenue Service - 1934 - 64 pages
...such demand, subject to an attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or...been made, together with costs and interest from the data of such levy. (f) The term "person" as used in this section includes an officer or employee of... | |
 | United States - 1939 - 780 pages
...attachment or execution under any judicial process. (b) PENALTY FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. (c) PERSON DEFINED. — The term "person" as used in this section includes an officer or employee of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...attachment or execution under any judicial process. (b) PENALTY FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. (c) PERSON DEFINED. — The term "person" as used in this section includes an officer or employee of... | |
 | 1939 - 1030 pages
...or imprisoned for not more than five years, or both, together with the costs of prosecution. ******* (e) Any person in possession of property, or rights...which such levy has been made, together with costs nnd interest from the date of such levy. (f ) The term "person" as used in this section includes an... | |
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Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of... 
