 | Congress. Internal Revenue Taxation Joint Committee - 1955 - 152 pages
...15, discussed nt 286-267, infra. ""SEC. 292. INTEREST ON DEFICIENCIES. "(a) GENERAL RULE.—Interest upon the amount determined as a deficiency shall be...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 - 1955 - 1158 pages
...PERMITS A TAXPAYER, SEEKING RELIEF UNDER M "SEC. 202. INTEREST OX DEFICIENCIES. "(a) GENERAL RULE. — Interest upon the amount determined as a deficiency...upon notice and demand from the collector, and shall he collected as a part of the tax, at the rate of 0 per centum per annum from the date prescribed for... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...is in all respects material here Identical with its 1926 counterpart, provided, in pertinent part: "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 ... to the date the deficiency is assessed,... | |
 | United States. Tax Court - 1977 - 1096 pages
...deficiency is assessed whichever is the earlier. [Emphasis added.] " 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. 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. Tax Court - 1979 - 1248 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. Kept 1, 69th Cong., 1st Sess. 19 (1925), stated in relevant part: Frivolous appeals.— \n order... | |
 | 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. Tax Court - 1977 - 1100 pages
...upon Leopold v. United States, supra, the opinion in that case contains no explanation 5 Sec. 308.(h) 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 subdivision (d) of this section, to the thirtieth day after the filing... | |
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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... 
