 | United States - Law - 1921 - 642 pages
...assessment by the Commissioner or notice from the collector, be due and payable to the collector at the tune so fixed for filing the return. If the tax is not...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 - Law - 1922 - 756 pages
...the Secretary, may by regulation prescribe. (c) The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to...for filing the return. If the tax is not paid when clue, there shall be added as part of the tax a penalty of 5 per centum, together with interest at... | |
 | United States - Law - 1922 - 1028 pages
...the Secretary, may by regulation prescribe. (d) 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 the retum. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per... | |
 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
...revenue collections. Subsection (b) of section 1643 provides that, If the tax on self-employment income is not paid when due, there shall be added as part of the tax interest at the rate of 6 percent per annum from the date the tax became due until paid. Subsection (c) of section 1643 authorizes... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 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,... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...the Secretary, may by regulation prescribe. (d) 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 riling the return. If the tax is not paid when due, there shall be added as part of the tax a penalty... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...the Secretary, may by regulation prescribe. (d) The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to...part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. SEC. 503. This title shall take effect on... | |
 | United States - Law - 1927 - 468 pages
...with the provisions of this subchapter, be applicable in respect to the tax imposed by section 1152. If the tax is not paid when due there shall be added as part of the tax interest at 6 per centum per annum from the date the tax became due until the date of payment. i For provisions... | |
 | United States - Finance - 1928 - 268 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...part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. TITLE VII— SPECIAL TAXES CAPITAL STOCK... | |
 | United States. Board of Tax Appeals - Taxation - 1929 - 1592 pages
...Commissioner or notice from the collector, be due and payable to the collector at the time so flxod for liling the return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of l.per centum for each full month,... | |
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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... 
