 | Philippines - 1981 - 138 halaman
...upon the amount determined as 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 twenty per centum per annum, from the due date of the tax to the date the deficiency is assessed. Provided,... | |
 | United States. Internal Revenue Service - 1924 - 76 halaman
...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, 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... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...disallowed. The court shall include in Its judgment interest upon the amount thereof at the rate of 6 per centum per annum from the date prescribed for the payment of the tax to the date of the judgment. Such proceeding shall be begun within one year after the final decision... | |
 | 1927 - 1150 halaman
...disallowed. The court shall include in its judgment interest upon the amount thereof at the rate of 6 per centum per annum from the date prescribed for the payment of the tax to the date of the judgment. Such proceeding shall be begun within one year after the final decision... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. (f ) Where it is shown... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...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...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. SEC. 308. (f) Where... | |
 | United States. Congress. House. Committee on Appropriations - 1925 - 136 halaman
...prorated to each installment, 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, at the rate of (j per cent per annum from the date prescribed for the payment of the tax, or the payment of such installment,... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...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, 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... | |
 | George Edwin Holmes, Kingman Brewster - 1925 - 248 halaman
...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, 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... | |
 | John F. Sherwood - 1925 - 206 halaman
...disallowed. The court shall include in its judgment interest upon the amount thereof at the rate of 6 per centum per annum from the date prescribed for the payment of the tax to the date of the judgment. Such proceeding shall be begun within one year after the final decision... | |
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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... 
