 | Robert Hiester Montgomery - 1925 - 1928 lapas
...prorated to each installment, shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be...as a part of the tax, at the rate of 6 per centum per annum frbm the date prescribed for the payment of the tax, or the payment of such installment,... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where it is shown... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...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. Settlement of final determination.—In many cases the decision of the Board requires a recomputation... | |
 | United States. Congress. House. Committee on Appropriations - 1929 - 684 lapas
...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." 3. The- 6 per cent interest charge running against all tax deficiencies to the date of assessment.... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...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. TRANSFEREE PROCEEDINGS SEC. 912. [Revenue Act of 1924, added by section 602, Revenue Act of 1928.]... | |
 | United States. Internal Revenue Service - 1933 - 98 lapas
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...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 lapas
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...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. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, or, in the case of a... | |
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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... 
