| United States. Court of Claims - 1925 - 828 pages
...such manner as the commissioner, with the approval of the Secretary, may by regulations prescribe. " The tax shall, without assessment by the commissioner...the collector, be due and payable to the collector Opinion of the Court at the time so fixed for filing the return. If the tax is not paid when due, there... | |
| 1919 - 460 pages
...the matter stricken out by said amendment and at the end thereof insert the following new paragraph : The tax shall, without assessment by the commissioner...the return. If the tax is not paid when due. there Khali be added as part of the tax a penalty of fire per centum, together with interest at the rate... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...the last day of the month following the month in which the sale is made, as provided in article 37. The tax shall without assessment by the Commissioner...collector be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there shall be added as a part of the... | |
| National City Company, United States - 1919 - 104 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulation prescribe. 411. The tax shall, without assessment by the Commissioner...collector, be due and payable to the collector at tlie time so fixed for filing the return. If the tax Is not paid when due, there shall be added as... | |
| United States - 1920 - 1054 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. The tax shall, without assessment by the Commissioner...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
| United States - 1920 - 1052 pages
...Commissioner, with the approval of the Secretary, may by regulation prescribe. me!!t™p<-°ai<y!"v 920 pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
| United States - 1920 - 1064 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. 1 : Ѻ ", 1920 Govt. Print. Off." " United States( tne return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5... | |
| Irving National Bank, New York - 1920 - 150 pages
...business is located. Without assessment by the Commissioner or notice from the collector, the tax is due and payable to the collector at the time so fixed...the return. If the tax is not paid when due, there will be added as part of the tax a penalty of 5% and interest at the rate of 1% for each full month,... | |
| 1920 - 36 pages
...shall, without assessment by the Commissioner or notice from the Collector be due and payable to tne Collector at the time so fixed for filing the return....the tax is not paid when due, there shall be added, aa part of the tax a penalty of 5^, together with interest at the rate of 1% for each full month, from... | |
| United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...in surh manner as the commissioner, with the approval of the Secretary, may by regulation prescribe. The tax shall, without assessment by the commissioner...paid when due there shall be added as part of the tax a penalty of 5 per cent, together with interest at the rate of 1 per cent for each full month from... | |
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