 | 1939 - 1420 lapas
...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 in...prescribed for the payment of the first installment) to the dale the deficiency it assessed. ADDITIONS TO TBS TAX IN CASE OF DEFICIENCY Stc. 89. (a) NEGLIGENCE.... | |
 | 1939 - 1448 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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. (Feb. 26, 1926, c. 27, § 1000, 44 Stat. 109.) (h) Cross references. — (1) For special provisions... | |
 | United States. Tax Court - 1978 - 1260 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. Kept. 1, 69th Cong., 1st Sess. 19 (1925), stated in relevant part: Frivolous appeals.—In order... | |
 | 1970 - 364 lapas
...unpaid installments, in accordance with section 6152 (c), interest shall run on such prorated amounts from the date prescribed for the payment of the first installment to the date on which payment is received. (3) If, by reason of jeopardy, a notice and demand for payment of any... | |
 | 1971 - 368 lapas
...unpaid installments, in accordance with section 6152 (c), interest shall run on such prorated amounts from the date prescribed for the payment of the first installment to the date on which payment is received. (3) If, by reason of jeopardy, a notice and demand for payment of any... | |
 | 1960 - 534 lapas
...unpaid installments, in accordance with section 6152 (c), interest shall run on such prorated amounts from the date prescribed for the payment of the first installment to the date on which payment is received. (3) If, by reason of jeopardy, a notice and demand for payment of any... | |
 | 1968 - 340 lapas
...unpaid installments, in accordance with section 6152 (c), interest shall run on such prorated amounts from the date prescribed for the payment of the first installment to the date on which payment is received. (3) If, by reason of jeopardy, a notice and demand for payment of any... | |
 | United States. Congress. House. Committee on the District of Columbia - 1968 - 1798 lapas
...the amount finally determined as a deficiency shall be assessed at he 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... | |
 | 1946 - 994 lapas
...tax law valid, and requiring the sugar company to pay a deficiency of $28,480, with interest at 6% per annum from the date prescribed for the payment of the tax, this court said: "To be unconstitutional under the due process clause a taxing statute must be so arbitrary... | |
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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... 
