 | United States, Walter Elbert Barton - 1950 - 893 halaman
...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. Sec. 1117. (h) Cross references.— (1) For special provisions relating to reports of divisions, see... | |
 | United States. Supreme Court - 1960
...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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, or, in the case of a waiver under section 272 (d), to the... | |
 | United States. Supreme Court - 1960
...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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, Or, in the case of a waiver under section 272 (d) , to... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961
...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...from the date prescribed for the payment of the tax ... to the date the deficiency is assessed, or, in the case of a waiver under section 272(d), to the... | |
 | United States. Tax Court - 1961
...the amount determined as a deficiency * * * shall be collected as part of the tax, at the rate of G per centum per annum from the date prescribed for the payment of the tax * * *." When a tax is not paid the United States becomes entitled, by Federal statute, not only to... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 350 halaman
...the amount finally determined as a deficiency shall be assessed at the same time as the deficiency, and shall be collected as a part of the tax, at the rate of one-half of 1 per centum per month or portion of a month, from the date prescribed for the payment... | |
 | United States. Congress. House. District of Columbia - 1968 - 231 halaman
...the amount finally determined as a deficiency shall be assessed at he same time as the deficiency, and shall be collected as a part of the tax, at the rate of one-half of 1 per centum per month or portion of a month, from the date prescribed for the payment... | |
 | United States. Tax Court - 1961
...Code provides that, "Interest upon the amount determined as a deficiency * * * shall be collected as part of the tax, at the rate of 6 per centum per annum...from the date prescribed for the payment of the tax * * *." When a tax is not paid the United States becomes entitled, by Federal statute, not only to... | |
 | United States. Tax Court - 1979
...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... | |
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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... 
