Telusuri Gambar Maps YouTube Berita Gmail Drive Kalender Lainnya »
Login
Buku Buku
" 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... "
Treasury Decisions Under Internal Revenue Laws of the United States - Halaman 141
oleh United States. Internal Revenue Service - 1926
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims, Volume 93

United States. Court of Claims - 1941
...become final six months after the decision is entered and subdivision (h) of section 308 provides that "Interest upon the amount determined as a deficiency...of the tax to the date the deficiency is assessed, * * *." Other provisions of the statutes making certain exceptions with reference to the period in...
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957
...days after statutory notice of disallowance, 1 { 292. Interest on Deficiencies. (a) General Rule. — Interest upon the amount determined as a deficiency,...as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, If the tax is pnld in installments,...
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - 1954
...authority for the assessment of interest on taxes : 292 (a) INTEREST ON DEFICIENCIES (a) GENERAL RULE. Interest upon the amount determined as a deficiency...be collected as a part of the tax, at the rate of six per centum per annum * * *. [Italics supplied.] 271 DEFINITION OP DEFICIENCY (a) IN GENERAL....
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims ... with ..., Volume 131

United States. Court of Claims, Audrey Bernhardt - 1955
...of that amount. The pertinent part of section 292 (a) of the Internal Revenue Code provides that : Interest upon the amount determined as a deficiency...collector, and shall be collected as a part of the tax, * * *. The date of the cash payment, November 17, 1947, was not the "due date" within the meaning of...
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims ... with ..., Volume 133

United States. Court of Claims, Audrey Bernhardt - 1956
...Section 292 (a), (26 U. 8. C., 1952 ed.) : "I 292. Itttrn-si on drflciencifn — (a) General rule. Interest upon the amount determined as a deficiency...at the same time as the deficiency, shall be paid npon notice and demand from the collector, and shall be collected as a part of the tax, at the rate...
Tampilan utuh - Tentang buku ini

Cases Decided in the United States Court of Claims ... with ..., Volume 132

United States. Court of Claims, Audrey Bernhardt - 1955
...collection of the whole or any part of the deficiency. • Section 292 (a) provides: (a) General Rule. — Interest upon the amount determined as a deficiency shall be assessed at the aame time as the deficiency, shall be paid upon notice and demand from the collector, and shall be...
Tampilan utuh - Tentang buku ini

Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 58 halaman
...amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Inter.eat upon the amount determined as a deficiency shall be...collected as a part of the tax, at the rate of 6 per ceutum per unnura from the due date of the tax to the date the deficiency Is assessed. (f) Where It...
Tampilan utuh - Tentang buku ini

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 halaman
...or, if the tax is paid in installments, upon the part of the deficiency prorated to each installment, shall be assessed at the same time as the deficiency,...as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax, or the payment of such installment,...
Tampilan utuh - Tentang buku ini

Procedure and Practice Before the United States Board of Tax Appeals

George Edwin Holmes, Kingman Brewster - 1925 - 225 halaman
...provided in subdivision (a) of this section, or (2) before the expiration of the sixty-day period provided in subdivision (a) of this section even though such...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. (f) Where...
Tampilan utuh - Tentang buku ini

A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 halaman
...provided in subdivision (a) of this section, or (2) before the expiration of the •60-day period provided in subdivision (a) of this section even though such...be collected as a part of the tax, at the rate of S per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where...
Tampilan utuh - Tentang buku ini




  1. Koleksiku
  2. Bantuan
  3. Penelusuran Buku Lanjutan
  4. Download ePub
  5. Download PDF