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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... "
District of Columbia Revenue Bill (proposed Amendments to H.R. 11487 ... - Página 7
de United States. Congress. Senate. Committee on the District of Columbia - 1966 - 350 páginas
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Cases Decided in the United States Court of Claims ... with ..., Volume 123

United States. Court of Claims, Audrey Bernhardt - 1958 - 1044 páginas
...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 centum per annum from the date prescribed for the payment of the tax * * * to the date the deficiency...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - 1941 - 858 páginas
...the decision is entered and subdivision (h) of section 308 provides that "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,...
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Official Gazette, Volume 77,Edição 19

Philippines - 1981 - 138 páginas
...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,...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 páginas
...by the claim) shall be paid upon notice and demand from the collector. (e) Inter.eat 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,...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...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 centum per annum from the date prescribed for the payment of the tax, or the payment of such...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...by the claim) shall be paid upon notice and demand from the collector. (e) 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,...
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First Deficiency Appropriation Bill, 1925

United States. Congress. House. Committee on Appropriations - 1925 - 136 páginas
...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,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...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 centum per annum from the date prescribed for the payment of the tax, or the payment of such...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...claim) shall be paid upon notice and demand from the collector. SHC. 308. (e) 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,...
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Procedure and Practice Before the United States Board of Tax Appeals

George Edwin Holmes, Kingman Brewster - 1925 - 248 páginas
...by the claim) shall be paid upon notice and demand from the collector. (e) 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,...
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