 | United States. Supreme Court - Law reports, digests, etc - 1921 - 1160 pages
...any person, bank, association, company, or corporation liable to pay any tax shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition 'thereto,... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 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... | |
 | Taxation - 1927 - 1150 pages
...9, p. 107, declared that "if any person, • • • liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor ni,' the United States from the time it was due until paid. • • •» The Act of March 4, 1913,... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...Regulations No. 2 (Revised) and Regulations No. 12 (Revised). ART. 1203. Collection of tax by distraint. — If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...[Amended by Sec. 3, Act of March 1, 1879 (20 Stat., 327) and Act of March 4, 1913 (37 Stat., 1016).] If any person liable to pay any tax neglects or refuses...to pay the same after demand, the amount shall be a lien330 in favor of the United States from the time when the assessment-list was received by the collector,... | |
 | Law reports, digests, etc - 1880 - 952 pages
...any person, bank, association, company or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be...lien in favor of the United States, from the time it was due until paid, with the interest, penalties and costs that may accrue in addition thereto,... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...184, sec. 9, p. 147), declared that "if any person * * * liable to pay a tax shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid * * *." The act of March 4, 1913 (ch. 166, 37 St. Pt. I, p. 1016), makes the... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...Regulations No. 2 (Revised) and Regulations No. 12 (Revised). ART. 1203. Collection of tax by distraint. — If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | Law reports, digests, etc - 1927 - 1158 pages
...section 3186 of the Revised Statutes, which provides that, if any person liable to pay any taxes neglects to pay the same after demand, the amount shall be a lien in favor of the United States until paid upon all property and rights to property belonging 1 to such person. The right to... | |
 | Law - 1880 - 546 pages
...any person, bank, association, company or corporation, liable to pay any tax. shall neglect or refuse to pay the same after demand, the amount shall be a lien, etc. I have given, without quoting at length, the substance of the provisions of the revenue laws applicable... | |
| |
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... 
