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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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Internal revenue - 1977
...here. Tr. of Oral Arg. 13. 11 Section 6331 reads in part: "(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 - 1979
...revised to read as follows : 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969
...property, see section 6335. 301.6331-1 Levy and distraint. (a) Authority to levy— (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged...
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Reports of the Tax Court of the United States, Volume 116

United States. Tax Court - Taxation - 2001
...not petitioner Dorothy Moorhous' liability for those years. Discussion Section 633 l(a) provides that if any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand for payment, the Secretary is authorized to collect...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1973
...amended to read as follows: 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. If any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 397

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1970
...property was located.1 1 The Internal Revenue Code of 1939 provided: "Sec. 3670. Property Subject to Lien. "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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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1974
...5171, Feb. 26, 1973] 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. It any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged...
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Code of Federal Regulations

Administrative law - 1949
...any such certificate may be recorded. (53 Stat. 357; 26 USC 3103) 182.484 Assessments become lien. 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 424

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1977
...force and 3 Title 26 USC 6331 provides in relevant part: "(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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Oversight hearings on the Federal employees' compensation act: hearings ...

United States. Congress. House. Committee on Education and Labor. Subcommittee on Compensation, Health, and Safety - 1978
...Revenue Service (1) General. Under the provisions of Sec. 6321 of the Internal Revenue Code of 1954, if any person liable to pay any tax neglects or refuses to pay after demand by the district director of internal revenue, the amount becomes a lien in favor of the...
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