 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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. (Section 911, Revenue Act of 1924, as added by section 1000, Revenue Act of 1926.) TRANSFEREE: PROCEEDINGS... | |
 | United States. Bureau of Internal Revenue - 1936 - 104 pages
...amounting to $7.71. The remaining liability is, therefore, $262.72. SEC. 522. INTEREST ON DEFICIENCIES. Interest upon the amount determined as a deficiency...of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 513 (d), to the thirtieth day after the filing of such waiver... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...due to willful neglect no such addition shall be made to the tax. 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,... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...as amended (paragraph 56 of the Appendix to these regulations). SEC. 292. INTEREST ON DEFICIENCIES. Interest upon the amount determined as a deficiency...assessed at the same time as the deficiency, shall he paid upon notice and demand from the collector, arid shall be collected as a part of the tax, at... | |
 | 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...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,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...be collected in the same manner as the tax. INTEREST ON DEFICIENCIES ciennci»rest on d8fl" SEO. 38. Interest upon the amount determined as a deficiency...be collected as a part of the tax, at the rate of 1 per centum per month from the date prescribed for the payment of the tax (or, if the tax is paid... | |
 | 1924 - 1040 pages
...in installment*, upon the psrt of the deficiency prorated to each installment , shall be assessed Ht the same time as the deficiency, shall be paid upon...demand from the collector, and shall be collected аз а part of the tax. at the rate of fl per centum I»cr annum from the date prescribed for the... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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. (h) CROSS REFERENCES. — (1) For special provisions relating to reports of divisions, see section... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...tax provided in section 3176 of the Revised 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,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid «pon notice and demand from the collector, and shall be collected as a part of the tax. (h) CEOSS REFERENCES. — (1) For special provisions relating to reports of divisions, see section... | |
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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... 
