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" That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the... "
Internal Revenue Bulletin: Cumulative bulletin - Page 423
by United States. Internal Revenue Service - 1965
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (f) Interest upon the amount determined as a deficiency, or, if the tax is paid...
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Procedure and Practice Before the United States Board of Tax Appeals

George Edwin Holmes, Kingman Brewster - 1925 - 248 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (f) Interest upon the amount determined as a deficiency, or, if the tax is paid...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (f) Interest upon the amount determined as a deficiency, or, if the tax is paid...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. SEC. 274. (g) Where it is shown to the satisfaction of the Commissioner that the...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (f) Interest upon the amount determined as a deficiency, or, if the tax is paid...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (f) Interest upon the amount determined as a deficiency, or, if the tax is paid...
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Holmes and Brewster's Federal Tax Appeals

George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (j) Interest upon the amount determined as a deficiency shall be assessed at the...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (;') Interest upon the amount determined as a deficiency shall be assessed at the...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (j) Extension of time for payment of deficiencies. — Where it is shown to the...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment...has arrived, shall be paid upon notice and demand from the collector. (k) Where it is shown to the satisfaction of the Commissioner that the payment...
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