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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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (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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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 31

United States. Internal Revenue Service - Taxation - 1932
...section 613 (entitled "Lien for Taxes") of the revenue act of 1928 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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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...3186. [Revised Statutes, as amended, and further amended 'by section 613, Revenue Act of 1928.] (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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Regulations 88 Relating to Taxes on Certain Firearms and Machine Guns: Under ...

United States. Internal Revenue Service - Firearms - 1934 - 42 pages
...STAT. 994) ; SECTION 613 OF THE REVENUE ACT OF 1928 ; AND SECTION 509 OF THE REVENUE ACT OF 1934 That if any person liable to pay any tax neglects or refuses...the assessment list was received by the collector, * * * until paid, with the interest, penalties, and costs that may accrue in addition thereto upon...
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Legislative History of H.R. 11256, 89th Congress, Federal Tax Lien Act of ...

United States. Congress. House. Committee on Ways and Means - 1966 - 784 pages
...6344. Cross references. SEC. 6331. LEVY AND DISTRAINT. (a) Authority of Secretary or Delegate. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect...
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Reports of the Tax Court of the United States, Volume 46

United States. Tax Court - Taxation - 1966
...supra. Consequently, • SEC. 0331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OB DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, It shall be lawful for the Secretary or his delegate to collect...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1968
...4987, May 29, 1962] 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1972
...follows: PARAGRAPH 1. Section 301.6321-1 is revised to read as follows : 301.6321-1 Lien for taxes. , chapter 1 of the Code) of its qualified railroad grading and tunnel bores (as defined in parag (including any interest, additional amount, addition to tax, or assessable penalty, together with any...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1976
...proceeding in the proper court." "26 USC 6331 provides: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1975
...authorized means of collecting the taxes from the $38,000 held by him. 26 USC 6331 (a) provides that Q'IS Ҷ ̠ դ uF n ^# d } v } u蒈 Y [ = Ҡ y+ within 10 days after notice and demand, it shall be lawful for the Secretary . . . to collect such...
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