 | 1961 - 422 pages
...under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount,...date of the notice and demand to the date of payment. (4) Payments made within 10 days after notice and demand. If notice and demand Is made for payment... | |
 | 1999 - 782 pages
...equals or exceeds $100,000) from the date of the notice and demand. If interest is imposed, it will be imposed only for the period from the date of the notice and demand to the date on which payment is received. This paragraph (f)(3) is applicable with respect to any notice and demand... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount,...date of the notice and demand to the date of payment. (4) Payments made within io days after notice and demand. — If notice and demand is made for payment... | |
 | 1969 - 372 pages
...under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount,...date of the notice and demand to the date of payment. (4) Payments made within 10 days after notice and demand. If notice and demand is made for payment... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1968 - 300 pages
...penalty, or addition to tax only if such penalty or addition to tax is not paid within 10 6 days of the notice and demand therefor, and in such case interest shall be imposed only for the period 7 from the date of the notice and demand to the date of payment. 8 (f) Payments Made Within 10 Days... | |
 | United States. Internal Revenue Service - 1974
...computation of interest on the accumulated earnings tax imposed by section 531 of the Code, and holds that if the tax is not paid within 10 days from the date of notice and demand, the interest is computed under the provisions of section 6601 (f)(3) from the date of the notice and... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1971 - 354 pages
...penalty, or addition to tax only if such penalty or addition to tax is not paid within 10 6 days of the notice and demand therefor, and in such case interest shall be imposed only for the period 7 from the date of the notice and demand to the date of payment. 8 (f) Payments Made Within 10 Days... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1972 - 1158 pages
...penalty, or addition to tax only if such penalty or addition to tax is not paid within 10 6 days of the notice and demand therefor, and in such case interest shall be imposed only for the period 7 from the date of the notice and demand to the date of payment. 8 (f) Payments Made Within 10 Days... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1975 - 728 pages
...penalty, or addition to tax only if such penalty or addition to tax is not paid within 10 6 days of the notice and demand therefor, and in such case interest shall be imposed only for the period 7 from the date of the notice and demand to the date of payment. 8 (f) Payments Made Within 10 Days... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 778 pages
...under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount,...date of the notice and demand to the date of payment. (4) PAYMENTS MADE WITHIN 10 DAYS AFTER NOTICE AND DEMAND. — If notice and demand is made for payment... | |
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Interest shall be imposed under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount, or addition to the tax is not paid within 10 days from the date of notice... 
