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" ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. "
Annual Report of the American Bar Association: Including Proceedings of the ... - Page 523
by American Bar Association - 1905
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 321 pages
...additional upon the amount of taxes, and interest at the rate of one per centum a month. Sec. 3186. If any person liable to pay any tax neglects or refuses to py the same after demand, the amount shall be a lien in favor of the United States from the time...
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Annual Report of the Massachusetts Bar Association, Volume 4

Massachusetts Bar Association - Bar associations - 1914
...3186 of the Revised Statutes relating to internal revenue so as to read as follows : " SECT. 318t>. If any person liable to pay any tax neglects or refuses...provided, until paid, with the interest, penalties, arid costs that may accrue in addition thereto upon all property and rights to property belonging to...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - Law - 1914
...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,...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - Income tax - 1915 - 865 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...
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Income Tax Procedure

Robert Hiester Montgomery - Excess profits tax - 1920
...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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 658 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...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1035 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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1920 - 1151 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...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - Excess profits tax - 1921 - 342 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...
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