| Eric Louis Kohler - 1927 - 618 pages
...6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the...deficiency is assessed, or, in the case of a waiver under subdivision (d) of this section, to the thirtieth day after the filing of such waiver or to the date... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...Subdivision (j) changed the existing law so as to make interest run, in the case of installment payments, from the date prescribed for the payment of the first installment to the date the deficiency was assessed. Subdivision (c) was retained except that the words "a petition" were substituted for... | |
| Puerto Rico - 1927 - 748 pages
...at the rate of six (6) per centum per annum from the date prescribed for the payment of the tax, or the payment of the first installment, to the date the deficiency is assessed." Section 8. — Section 38 of the aforesaid Act No. 74, approved August 6, 1925, and all laws or parts... | |
| United States - 1928 - 1164 pages
...6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the...assessed, or, in the case of a waiver under section 1048b of this title, to the thirtieth day after the filing of such waiver or to the date the deficiency... | |
| United States - 1928 - 268 pages
...t> per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the...deficiency is assessed, or, in the case of a waiver under subdivision (d) of this section, to the thirtieth day after the filing of such waiver or to the date... | |
| Robert Hiester Montgomery - 1927 - 592 pages
...elected to pay his tax in installments, the interest shall be assessed on the amount of the deficiency from the date prescribed for the payment of the first...installment to the date the deficiency is assessed, or to the thirtieth day after the filing of a waiver under section 274 (d), whichever date is the earlier... | |
| United States. Internal Revenue Service - 1929 - 176 pages
...collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under subdivision (d) of this section, to the thirtieth day after the filing of such waiver or to the date... | |
| United States. Internal Revenue Service - 1933 - 98 pages
...collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 513 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax is paid in installments, from the date prescribed for the...assessed, or, in the case of a waiver under section 272(d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed... | |
| United States. Bureau of Internal Revenue - 1936 - 104 pages
...collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 513 (d), to the thirtieth day after the filing of such waiver or to the date the deficiency is assessed... | |
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