 | 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,... | |
 | John F. Sherwood - 1925 - 206 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,... | |
 | United States. Congress. House. Committee on Appropriations - 1925 - 136 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,...be collected as a part of the tax, at the rate of (j per cent per annum from the date prescribed for the payment of the tax, or the payment of such installment,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...judgment. Such proceeding shall be begun within one year after the final decision of the Board, and 605 may be begun within such year even though the period...collected as a part of the tax, at the rate of 6 per cent per annum from the due date of the tax to the date the deficiency is assessed. (f) Where it is... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...been notified shall be assessed, and shall be paid upon notice and .demand from the collector. vlded in subdivision (a) of this section even though such...assessed. (f) Where It Is shown to the satisfaction of the Commissioner that the payment of a deficiency upon the date prescribed for the payment thereof... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...tax provided in section 3176 of the Eevised Statutes, as amended. SEC. 292. INTEREST ON DEFICIENCIES. 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 paid in installments,... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax." Court Review of Board's Decision ยง 1001. (a) The decision of the Board rendered after the enactment... | |
 | Eric Louis Kohler - 1927 - 618 pages
...its decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax." COURT REVIEW OF BOARD'S DECISION Sec. 1001. (a) The decision of the Board rendered after the enactment... | |
 | Puerto Rico - 1927 - 748 pages
...or, if the tax is paid in installments, upon the part of the denYieney prorated to each installment, shall be assessed at the same time as the deficiency ; shall be paid upon notice and demand from the Treasurer, and shall be collected as a part of the tax, at the rate of six (6) per centum... | |
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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... 
