 | United States. Tax Court - 1979 - 1248 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. . H. Kept 1, 69th Cong., 1st Sess. 19 (1925), stated in relevant part: Frivolous appeals.— \n order... | |
 | United States. Congress. House. Committee on the District of Columbia - 1878 halaman
...assessed at the same time as the deficiencv, shall be paid upon notice and demand from the Commissioner, and shall be collected as a part of the tax, at the rate of 1 per centum per month or portion of a month from the dnte proscribed for the payment of the tax (or,... | |
 | United States. Congress. House. Committee on the District of Columbia - 1971 - 962 halaman
...assessed and collected. SKC. S02. INTEREST o- DEFICIENCIES. — (a) Interest upon the amount deternined as a deficiency shall be assessed at the same time...the deficiency, shall be paid upon notice and demand from the Commissioner, and shall be collected as a part of the tax, at the rate of 1 per centum per... | |
 | United States. Tax Court - 1977 - 1100 halaman
...upon Leopold v. United States, supra, the opinion in that case contains no explanation 5 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... | |
 | United States - 1939 - 780 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. (h) CROSS REFERENCES. — (1) For special provisions relating to reports of divisions, see section... | |
 | 1939 - 1448 halaman
...amount so added shall be collected in the same manner as the tax. INTEREST ON DEFICIENCIES SEC. 38. Interest upon the amount determined as a deficiency...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... | |
 | 1939 - 1420 halaman
...tax. INTEREST ON DEFICIENCIES SEC. 38. Interest upon the amount determined as a deficiency shall bt assessed at the same time as the deficiency, shall...be 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... | |
 | 1939 - 958 halaman
...amount so added shall be collected in the same manner as the tax. INTEREST ON DEFICIENCIES SEC. S8. Interest upon the amount determined as a deficiency...paid upon notice and demand from the collector, and shatt be collected as a part of the tax, at the rate of 1 per centum per month from the date prescribed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 halaman
...(1), us amended by June 0. 19:52, g 808 (b). 47 Stat. 282.) Sec. 491. Interest on deficiencies. — Interest upon the amount determined as a deficiency...assessed at the same time as the deficiency, shall lie paid UIKJU notice and demand from the collector, and shall foe collected as a pnrt of the tax.... | |
 | United States. Tax Court - 1978 - 1260 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. . H. Kept. 1, 69th Cong., 1st Sess. 19 (1925), stated in relevant part: Frivolous appeals.—In order... | |
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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... 
