 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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. Senate. Committee on the District of Columbia - 1947 - 1136 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...paid in installments, from the date prescribed for tlie payment of the first installment) to the date the deficiency is assessed. (b) IF EXTENSION GRANTED... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 lapas
...amount deter as a deficiency shall be assessed at the same time as the deficiency, shall be _ upon notice and demand from the Collector, and shall be collected as a part of tax, at the rate of 6 per centum per annum from the date prescribed for the ment of the tax (or, if... | |
 | United States, Walter Elbert Barton - 1950 - 1126 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. Sec. 1117. (h) Cross references.— (1) For special provisions relating to reports of divisions, see... | |
 | United States. Supreme Court - 1960 - 840 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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, or, in the case of a waiver under section 272 (d), to the... | |
 | United States. Supreme Court - 1960 - 824 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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, or, in the case of a waiver under section 272 (d), to the... | |
 | United States. Supreme Court - 1960 - 824 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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, Or, in the case of a waiver under section 272 (d) , to... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, or, in the case of a waiver under section 272(d), to the... | |
 | United States. Tax Court - 1961 - 1340 lapas
...the amount determined as a deficiency * * * shall be collected as part of the tax, at the rate of G per centum per annum from the date prescribed for the payment of the tax * * *." When a tax is not paid the United States becomes entitled, by Federal statute, not only to... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 374 lapas
...the amount finally determined as a deficiency shall be assessed at the same time as the deficiency, and shall be collected as a part of the tax, at the rate of one-half of 1 per centum per month or portion of a month, from the date prescribed for the payment... | |
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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... 
