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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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Hearings Before the Committee on the Judiciary, House of Representatives ...

United States. Congress. House. Committee on the Judiciary - 1924
...3186, as amended, act March 1, 1879, c. 125; sec. 3; and act March 4, 1913, c. 166.) Lien for taxes: If any person liable to pay any tax neglects or refuses...except when otherwise provided, until paid, with the interestr penalties, and costs that may accrue in addition thereto upon all property and rights to...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 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,...
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The Federal Reporter, Volume 1

Law reports, digests, etc - 1880
...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,...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - Taxation - 1926
...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...
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Proceedings of the ... Annual Meeting of the Mississippi State Bar ..., Volume 8

Mississippi State Bar Association - Bar associations - 1913
...Section 3185 of the Revised Statutes of the United States," which provided that that section shall read : "If any person liable to pay any tax neglects or refuses...paid, with the interest penalties and costs that may occrue in addition thereto upon all property and rights to property belonging to such person. Provided,...
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The Central Law Journal, Volume 10

Law - 1880
...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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...(a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows: "SEC. 3186. (a) 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...
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Reports of the U.S. Board of Tax Appeals, Volume 12

United States. Board of Tax Appeals - Taxation - 1929
...give notice to the person or persons liable, stating the amount due and demanding payment thereof. If any person liable to pay any tax neglects or refuses...the assessment list was received by the collector. Section 3186, Revised Statutes. This lien is very broad arid attaches upon all property and rights...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...the Revised Statutes which authorize collectors to collect taxes by distraint and sale.51 REGULATION. 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...
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