 | United States. Internal Revenue Service - 1936 - 604 pages
...1935.) LlENS FOR TAXES PAB. 40. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest,...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the 'time the assessment... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...1934.) LIENS FOR TAXES PAB. 7. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest,...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list... | |
 | United States. Board of Tax Appeals - 1936 - 1468 pages
...rend as foUows: "SEC. 31S6. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any Interest,...any costs that may accrue In addition thereto) shall he a lien in favor of the United States upon all property and rights to property, whether real or personal,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...3670. PROPERTY SUBJECT TO LIEN. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest,...costs that may accrue in addition thereto) shall be a hen in favor of the United States upon all property and rights to property, whether real or personal,... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 1022 pages
...this section neglects or refuses to pay the same after demand, the amount (including interest) shall be a lien in favor of the United States upon all property and rights in property, whether real or personal, belonging to such employer or employers. (2) The lien imposed... | |
 | United States. Congress. Joint Committee on Atomic Energy - 1975 - 568 pages
...Commission as provided in paragraph 1, payment by the Commission shall create a lien in the amount paid in favor of the United States upon all property and...property, whether real or personal, belonging to such licensee. The Hen shall arise at the time payment is made by the Commission and shall continue until... | |
 | 1949 - 522 pages
...182.484 Assessments become lien. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest,...whether real or personal, belonging to such person. (a) Release of lien. Certificates of release of assessment items may be procured from the collector... | |
 | 1949 - 378 pages
...the amounts (including any interest, penalties, additional amount, or additions to such contribution, together with any costs that may accrue in addition...property, whether real or personal, belonging to such employer. [Board Order 39-664, 4 FR 4373] § 345.19 Penalty for delinquent or false employers' contribution... | |
 | United States. Congress. Joint Committee on Atomic Energy - 1976 - 260 pages
...Commission as provided In paragraph l, payment by the Commission shall create a lien In the amount paid in favor of the United States upon all property and...property, whether real or personal, belonging to such licensee. The lien shall arise at the time payment is made by the Commission and shall continue until... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
