 | United States. Congress. House. Committee on the District of Columbia - 1971 - 966 pages
...assessed and collected. SKr. 802. INTEREST o- DEFICIENCIES. — (a) Interest upon the amount detern inpd as a deficiency shall be assessed at the same time...the deficiency, shall be paid upon notice and demand from the Commissioner, and shall be collected as a part of the tax, at the rate of 1 per centum per... | |
 | United States. Congress. House. Committee on the District of Columbia - 1878 pages
...assessed and collected. SEC. S02. INTEREST o- DEFICIENCIES. — (al Interest upon the amount deteririni'd as a deficiency shall be assessed at the same time as the deficiencv, shall be paid upon notice and demand from the Commissioner, and shall be collected as a... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 962 pages
...assessed and collected. SKC. S02. INTEREST o- DEFICIENCIES. — (a) Interest upon the amount deternined as a deficiency shall be assessed at the same time...the deficiency, shall be paid upon notice and demand from the Commissioner, and shall be collected as a part of the tax, at the rate of 1 per centum per... | |
 | United States - 1939 - 780 pages
...per centum addition to the tax provided in section 3612 (d) (1). SEC. 292. INTEREST ON DEFICIENCIES. Interest upon the amount determined as a deficiency shall be assessed at tne same time as the deficiency, shall be paid upon notice and demand from the collector, and shall... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...(1), us amended by June 0. 19:52, g 808 (b). 47 Stat. 282.) Sec. 491. Interest on deficiencies. — Interest upon the amount determined as a deficiency...assessed at the same time as the deficiency, shall lie paid UIKJU notice and demand from the collector, and shall foe collected as a pnrt of the tax.... | |
 | United States. Internal Revenue Service - 1960 - 1384 pages
...In all respects material here Identical •with Its 1926 counterpart, provided, In pertinent part: "Interest upon the amount determined as a deficiency shall be assessed at the same time •s the deficiency, shall be paid upon notice and demand from the collector, and shall be collected... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 1786 pages
...unless the tax has been paid before the discovery of neglect. "(c) Interest upon the amount finally determined as a deficiency shall be assessed at the same time as the deficiency, and shall be collected as a part of the tax, at the rate of one-half of 1 per centum per month or portion... | |
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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 Commissioner, and shall be collected as a part of the tax... 
