 | United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...The effect of that is the same as the existing law. [Reading :] (2) If any installment is not paid on the date fixed for its payment, the whole amount of...be paid upon notice and demand from the collector. That is the same. If the taxpayer falls down in one payment, the entire tax becomes due. [Reading:]... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...payment, either by the statute itself or by the Commissioner in accordance with the terms of an extension, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector. For payment of taxes required to be withheld at the source see sections 221 and 237 of the statute... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...before the fifteenth day of the ninth month, after such date. (2) If any installment is not paid on the date fixed for its payment, the whole amount of...be paid upon notice and demand from the collector. (c) (1) At the request of the taxpayer, the Commissioner may extend the time for payment of the amount... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...before the fifteenth day of the ninth month, after such date. (2) If any installment is not paid on the date fixed for its payment, the whole amount of...be paid upon notice and demand from the collector. (c) (1) At the request of the taxpayer, the Commissioner may extend the time for payment of the amount... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...before the fifteenth day of the ninth month, after such date. (2) If any installment is not paid on the date fixed for its payment, the whole amount of...be paid upon notice and demand from the collector. SEC. 270. (c) (1) At the request of the taxpayer, the Commissioner may extend the time for payment... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...payment, either by the statute itself or by the Commissioner in accordance with the terms of an extension, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector. For payment of taxes required to be withheld at the source see sections 221 and 237 of the statute... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...third installment on the fifteenth day of the sixth month, and the fourth installment on the fifteenth day of the ninth month, after such date. If any installment...be paid upon notice and demand from the collector. (c) Extension of time for payment. — At the request of the taxpayer, the Commissioner may extend... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...sixth month, and the fourth installment on the fifteenth day of the ninth month, after such date. (2) If any installment is not paid on or before the date...be paid upon notice and demand from the collector. (c) ( 1 ) At the request of the taxpayer, the Commissioner may extend the time for payment of the amount... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1927 - 74 pages
...payment, either by the statute itself or by the commissioner in accordance with the terms of extension, the whole. amount of the tax unpaid shall be paid upon notice and demand from the collector. The deficiency of tax when assessed upon the final determination of the commissioner or of the Board... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...payment, either by the statute itself or by the commissioner in accordance with the terms of extension, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector. The deficiency of tax when assessed upon the final determination of the commissioner or of the Board... | |
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If any installment is not paid on or before the date fixed for its payment, the whole amount of the tax unpaid shall be paid upon notice and demand from the collector. 
