 | United States. Court of Claims - 1941 - 858 pages
...become final six months after the decision is entered and subdivision (h) of section 308 provides that "Interest upon the amount determined as a deficiency...of the tax to the date the deficiency is assessed, * * *." Other provisions of the statutes making certain exceptions with reference to the period in... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 pages
...days after statutory notice of disallowance, 1 { 292. Interest on Deficiencies. (a) General Rule. — Interest upon the amount determined as a deficiency,...as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, If the tax is pnld in installments,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...authority for the assessment of interest on taxes : § 292 (a) INTEREST ON DEFICIENCIES (a) GENERAL RULE. Interest upon the amount determined as a deficiency...be collected as a part of the tax, at the rate of six per centum per annum * * *. [Italics supplied.] § 271 DEFINITION OP DEFICIENCY (a) IN GENERAL.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...of that amount. The pertinent part of section 292 (a) of the Internal Revenue Code provides that : Interest upon the amount determined as a deficiency...collector, and shall be collected as a part of the tax, * * *. The date of the cash payment, November 17, 1947, was not the "due date" within the meaning of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...General Rule. — Interest upon the amount determined as a deficiency shall be assessed at the aame time as the deficiency, shall be paid upon notice...as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, If the tax I! paid In Installments,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 pages
...Section 292 (a), (26 U. 8. C., 1952 ed.) : "I 292. Itttrn-si on drflciencifn — (a) General rule. Interest upon the amount determined as a deficiency...at the same time as the deficiency, shall be paid npon notice and demand from the collector, and shall be collected as a part of the tax, at the rate... | |
 | Philippines - 1981 - 138 pages
...and demand from the Commissioner, and shall be collected as a part of the tax, at the rate of twenty per centum per annum, from the due date of the tax to the date the deficiency is assessed. Provided, That the maximum amount that may be collected as interest on deficiency shall in no case... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Inter.eat upon the amount determined as a deficiency shall be...collected as a part of the tax, at the rate of 6 per ceutum per unnura from the due date of the tax to the date the deficiency Is assessed. (f) Where It... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...or, if the tax is paid in installments, upon the part of the deficiency prorated to each installment, shall be assessed at the same time as the deficiency,...as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax, or the payment of such installment,... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 pages
...the notice provided in subdivision (a) of this section, or (2) before the expiration of the sixty-day period provided in subdivision (a) of this section...be collected as a part of the tax, at the rate of six per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where... | |
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Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax, at the rate of 6 per centum per annum from... 
