 | 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 - 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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 936 pages
...collection of the whole or any part of the deficiency. • Section 292 (a) provides: (a) 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 and demand from the collector, and shall be... | |
 | Philippines - 1981 - 138 pages
...follows: "SEC. 112. Interest on deficiency. — Interest upon the amount determined nr r deficiency, assessed at the same time as the deficiency, shall be paid upon notice and demand from the Commissioner of Internal Revenue, and shall be collected .-* a part of the tax, at the rate... | |
 | 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,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...within the time prescribed in subdivision (a) of this section, the deficiency of which the executor hag been notified shall be assessed, and shall be paid...be collected as a part of the tax, at the rate of S per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where... | |
 | 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... 
