 | United States. Internal Revenue Service - 1931 - 502 halaman
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to ' such tax, together with any costs... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 halaman
...3186. [Revised Statutes, as amended, and further amended 'by section 613, Revenue Act of 1928.] (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (Including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States. Internal Revenue Service - 1934 - 60 halaman
...(43 STAT. 994) ; SECTION 613 OF THE REVENUE ACT OF 1928 ; AND SECTION 509 OF THE REVENUE ACT OF 1934 That if any person liable to pay any tax neglects...the assessment list was received by the collector, * * * until paid, with the interest, penalties, and costs that may accrue in addition thereto upon... | |
 | American Bar Association - 1912 - 1264 halaman
...of the Revised Statutes be, and the same is hereby, amended so as to read as follows : " SEC. 3186. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...Revenue Act of 1928, amending section 177, United States Judicial Code.) LIENS FOR TAXES PAR. 39. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States - 1879 - 998 halaman
...eighty-six be amended by striking out all after said number, and substituting therefor the following: " If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list лгав received by the collector, except when otherwise provided, until paid, with... | |
 | United States. Internal Revenue Service - 1936 - 604 halaman
...the rate of 6 per centum per annum. (Section 404, Revenue Act of 1935.) LlENS FOR TAXES PAB. 40. (a) If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 halaman
...6344. Cross references. SEC. 6331. LEVY AND DISTRAINT. (a) Authority of Secretary or Delegate. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Tax Court - 1966 - 958 halaman
...supra. Consequently, • SEC. 0331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OB DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, It shall be lawful for the Secretary or his delegate to collect... | |
 | 1968 - 1882 halaman
...4987, May 29, 1962] § 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
| |
... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 
