 | Denver Bar Association - 1926 - 328 lapas
...the Act of March 4, 1913, provides: "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...accrue in addition thereto upon all property and rights to property belonging to such person: provided, however, that such lien shall not be valid as against... | |
 | United States. Congress. House. Committee on the Judiciary - 1924 - 794 lapas
...March 4, 1913, c. 166.) Lien for taxes: If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...except when otherwise provided, until paid, with the interestr penalties, and costs that may accrue in addition thereto upon all property and rights to... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...in equity. — In the event of nonpayment of a tax and penalties after demand, the amount becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property belonging to the taxpayer, except that the Hen is not valid... | |
 | 1927 - 1150 lapas
...107, declared that "if any person, • • • liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor ni,' the United States from the time it was due until paid. • • •» The Act of March 4, 1913,... | |
 | 1880 - 952 lapas
...person, bank, association, company or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States, from the time it was due until paid, with the interest, penalties and costs that may accrue in addition thereto,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...persons, or party, liable to pay such duty, shall neglect or refuse to pay the same, the amount due shall be a lien in favor of the United States from the time it was so due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | 1926 - 1180 lapas
...that Congress as follows: " SEC. 3186. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...accrue in addition thereto upon all property and rights to property belonging to such person: Provided, however, That such lien shall not be valid as against... | |
 | 1926 - 1118 lapas
...St. § 5908), provides as follows: "If any person, liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...provided, until paid, with the interest, penalties," etc. "Provided, however, That such lien shall not be valid as against any mortgagee, purchaser, or... | |
 | 1926 - 1086 lapas
...St § 5908), provides аз follows : "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien...provided, until paid, with the interest, penalties," etc, "Provided, however, That such lien shall not be valid as against any mortgagee, purchaser, or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...in equity. — In the event of nonpayment of a tax and penalties after demand, the amount becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property belonging to the taxpayer, except that the lien is not valid... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the... 
