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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... "
Treasury Decisions Under Internal Revenue Laws of the United States - Halaman 141
oleh United States. Internal Revenue Service - 1926
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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...
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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,...
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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....
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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...
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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...
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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...
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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...
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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,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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,...
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