 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 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 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... | |
 | 1924 - 1040 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 collected as a part of the tax. at the rale of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed.... | |
 | United States - 1939 - 780 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. (h) CROSS REFERENCES. — (1) For special provisions relating to reports of divisions, see section... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...decision. Damages so awarded shall be assessed at the same time as the deficiency and shall be paid «pon notice and demand from the collector, and shall be collected as a part of the tax. (h) CEOSS REFERENCES. — (1) For special provisions relating to reports of divisions, see section... | |
 | 1939 - 1030 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 - 1953 - 1744 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. (h) Cross references. (1) For special provisions relating to reporte of divisions, see section 1118.... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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 collected as a part of the tax, at the rat« of 6 per centum per annum from the date prescribed for the payment of the tax (or, if the tax... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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. (h) CROSS REFERENCES. — (l)For special provisions relating to reports of divisions, see section 1118.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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. (h) CROSS REFERENCES.. — • (l)For special provisions relating to reports of divisions, see section... | |
 | Philippines - 1945 - 1064 lapas
...time as the deficiency, shall be paid upon notice and demand from the Collector of Internal Revenue, and shall be collected as a part of the tax, at the rate of six per centum per annum from the due date of the tax to the date the deficiency is assessed. SEC.... | |
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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... 
