 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...the Secretary, uniy by regulation prescribe. " Tile tax shall, without assessment by the commissioner or notice from the collector, be due and payable to...when due. there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - 1919 - 460 pages
...thereof insert the following new paragraph : The tax shall, without assessment by the commissioner or notice from the collector, be due and payable to...the return. If the tax is not paid when due. there Khali be added as part of the tax a penalty of fire per centum, together with interest at the rate... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...prescribe. 340. The tax shall, without assessment by the Commissioner or notice from the collector, l>e due and payable to the collector at the time so fixed for filing the return. If the tax ii not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...assessment by the Commissioner or notice from the collector be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there shall be added as a part of the tax a penalty of 5 per cent., together with interest at the rate of 1 per cent, for each... | |
 | United States - Law - 1920 - 1054 pages
...the Secretary, may by regulations prescribe. The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...by regulation prescribe. me!!t™p<-°ai<y!"v The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to...tax is not paid when due, there shall be added as pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
 | Irving National Bank, New York - 1920 - 150 pages
...business is located. Without assessment by the Commissioner or notice from the collector, the tax is due and payable to the collector at the time so fixed...the return. If the tax is not paid when due, there will be added as part of the tax a penalty of 5% and interest at the rate of 1% for each full month,... | |
 | War revenue law of 1920 - 1920 - 36 pages
...shall, without assessment by the Commissioner or notice from the Collector be due and payable to tne Collector at the time so fixed for filing the return....the tax is not paid when due, there shall be added, aa part of the tax a penalty of 5^, together with interest at the rate of 1% for each full month, from... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...the Secretary, may by regulations prescribe. The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing tne return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 802 pages
...of the Secretary, may by regulation prescribe. The tax shall, without assessment by the commissioner or notice from the collector, be due and payable to...paid when due there shall be added as part of the tax a penalty of 5 per cent, together with interest at the rate of 1 per cent for each full month from... | |
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Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month... 
