 | American Bar Association - Bar associations - 1912 - 1290 pages
...legislation to prevent the hardships imposed upon innocent purchasers and encumbrancers by Section 3186 of the Revised Statutes of the United States. That section...refuses to pay the same after demand, the amount shall he a lien in favor of the United States from the time when the assessment list was received by the... | |
 | United States - Law - 1914 - 962 pages
...same is hereby, amended so as to read as follows : "SeC. 3186. [Unpaid taxes a lien on property.'] If any person liable to pay any tax neglects or refuses...United States from the time when the assessment list тсаз received by the collector, except when otherwise provided, until paid, with the interest,... | |
 | Henry Campbell Black - Income tax - 1915 - 936 pages
...Distraint The laws of the United States, made applicable to the collection of income taxes, provide that "if any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...supersede distraint, but is cumulative. In the event of nonpayment of a tax after demand it becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property belonging to the taxpayer, except that the lien is not valid... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...action. Interest on the taxes sued for runs from the time the taxes were due.116 Lien for Unpaid Taxes. If any person liable to pay any tax neglects or refuses...favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...supersede distraint, but is cumulative. In the event of nonpayment of a tax after demand it becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property, belonging to the taxpayer, except that the lien is not valid... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...[Amended ly we. 3, act of March 1, 1879 (20 StaL, 327) and aft of March 4, 1913 (37 Stat., 1016).} ń 0 H U )o g:% ( Mɀ Z }NtJ (W lp^ ze 4... D A4 +4P m ,Vq a7 5暱 7 Dya 5o , ` 4 ΠA k R assessment-list was received by the collector, except when otherwise provided, until paid, with the... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...circumstances in the case and received from him express authority to proceed.128 Lien for Unpaid Taxes. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount is a lien in favor of the United States from the time when the assessment-list was received by the... | |
| |
If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
