 | United States - 1928 - 268 halaman
...interest upon the tax proposed to be assessed shall be assessed at the same time as such tax, shall be paid upon notice and demand from the collector, and shall be collected as part of such tax, at the rate of 6 per centum per annum, from the date of the enactment of this Act... | |
 | United States - 1928 - 1164 halaman
...interest upon the tax proposed to be assessed shall be assessed at the same time as such tax, shall be paid upon notice and demand from the collector, and shall be collected as part of such tax, at the rate of 6 per centum per annum, from February 26, 1926, to the date such tax... | |
 | United States. Internal Revenue Service - 1929 - 176 halaman
...the tax to the expiration of the period of the extension. * * * * ยป * * * * * SEC. 308. * * * (h) Interest upon the amount determined as a deficiency...of the tax to the date the deficiency is assessed, or, in the case of a waiver under subdivision (d) of this section, to the thirtieth day after the filing... | |
 | Robert Hiester Montgomery - 1927 - 592 halaman
...date for payment of which has arrived, shall be paid upon notice and demand from the collector. (j) 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 paid in installments,... | |
 | Robert Hiester Montgomery - 1925 - 1928 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,... | |
 | United States. Congress. House. Committee on Appropriations - 1929 - 684 halaman
...its 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." 3. The- 6 per cent interest charge running against all tax deficiencies to the date of assessment.... | |
 | Robert Hiester Montgomery - 1927 - 592 halaman
...interest upon the tax proposed to be assessed shall be assessed at the same time as such tax, shall be paid upon notice and demand from the collector, and shall be collected as part of such tax, at the rate of 6 per centum per annum, from the date of the enactment of this Act... | |
 | United States. Internal Revenue Service - 1931 - 502 halaman
...its 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. TRANSFEREE PROCEEDINGS SEC. 912. [Revenue Act of 1924, added by section 602, Revenue Act of 1928.]... | |
 | United States. Internal Revenue Service - 1933 - 98 halaman
...extension granted, see section 524 (b) (3) and article 57.) 47 SEC. 522. INTEREST ON DEFICIENCIES. Interest upon the amount determined as a deficiency...of the tax to the date the deficiency is assessed, or, in the case of a waiver under section 513 (d), to the thirtieth day after the filing of such waiver... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 halaman
...Revenue Act of 1926 and by section 619 of the Revenue Act of 1928. SEC. 292. INTEREST ON DEFICIENCIES. 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 paid in installments,... | |
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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... 
