| United States - 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... | |
| 1939 - 1448 pages
...amount so added shall be collected in the same manner as the tax. INTEREST ON DEFICIENCIES SEC. 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... | |
| 1939 - 1420 pages
...tax. INTEREST ON DEFICIENCIES SEC. 38. Interest upon the amount determined as a deficiency shall bt assessed at the same time as the deficiency, shall...be collected as a part of the tax, at the rate of 1 per centum per month from the date prescribed lor the payment of the tax (or, if the tax is paid... | |
| 1939 - 958 pages
...amount so added shall be collected in the same manner as the tax. INTEREST ON DEFICIENCIES SEC. S8. Interest upon the amount determined as a deficiency...paid upon notice and demand from the collector, and shatt be collected as a part of the tax, at the rate of 1 per centum per month from the date prescribed... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...(1), us amended by June 0. 19:52, g 808 (b). 47 Stat. 282.) Sec. 491. Interest on deficiencies. — Interest upon the amount determined as a deficiency...assessed at the same time as the deficiency, shall lie paid UIKJU notice and demand from the collector, and shall foe collected as a pnrt of the tax.... | |
| United States. Tax Court - 1978 - 1260 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.—In order... | |
| United States. Internal Revenue Service - 1960 - 1384 pages
...In all respects material here Identical •with Its 1926 counterpart, provided, In pertinent part: "Interest upon the amount determined as a deficiency shall be assessed at the same time •s the deficiency, shall be paid upon notice and demand from the collector, and shall be collected... | |
| |