 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...case the amount so added shall be assessed and collected. SEO. 2. INTEREST ox DEFICIENCIES. — (a) 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 the District of Columbia - 1947 - 1798 pages
...case the amount so added shall be assessed and collected. SF.O. 2. INTEREST ON DEFICIENCIES. — (a) 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 the District of Columbia - 1947 - 1162 pages
...shall be assessed and coll SKC. 2. INTEREST ON DEFICIENCIES. — (a) Interest upon the amount deter as a deficiency shall be assessed at the same time as the deficiency, shall be _ upon notice and demand from the Collector, and shall be collected as a part of tax, at the rate of... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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. Sec. 1117. (h) Cross references.— (1) For special provisions relating to reports of divisions, see... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...determines to be the [570] deficiency. Section 292 (a), providing for interest on deficiencies, states, "Interest upon the amount determined as a deficiency...shall be assessed at the same time as the deficiency . . . ." The argument is that if there is no deficiency there can be no interest, and, it is further... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...of the extension. 540 Gifts Made During 1950, 1951 and 1952 541 Sec. 1O21. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time es the deficiency, shall be paid upon notice and demand from the collector, and shall be collected... | |
 | United States. Supreme Court - 1955 - 866 pages
...establish that the usual procedure "re12 "SEC. 292. INTEREST ON DEFICIENCIES. "(a) GENERAL RULE. — 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,... | |
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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... 
