 | United States. Court of Claims - 1925 - 828 pages
...by the commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax Is not paid...when due. there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | National City Company, United States - 1919 - 104 pages
...by the Commissioner or notice from the collector, be due and payable to the collector at the time BO fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - 1920 - 1054 pages
...the Commissioner or notice froïn the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | Irving National Bank, New York - 1920 - 150 pages
...by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5%, together with interest at the rate of 1 per centum for each full month, from the time... | |
 | United States - 1920 - 1064 pages
...the Commissioner or notice from the collector, be d'ue and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - 1920 - 1052 pages
...by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 802 pages
...by the commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid when due there shall be added as part of the tax a penalty of 5 per cent, together with interest at the rate of 1 per cent for each full month from... | |
 | Lamar Taney Beman - 1921 - 368 pages
...by the commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per cent, together with interest at the rate of i per cent for each full month from... | |
 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...revenue collections. Subsection (b) of section 1643 provides that, If the tax on self-employment income is not paid when due, there shall be added as part...interest at the rate of 6 percent per annum from the date the tax became due until paid. Subsection (c) of section 1643 authorizes the Commissioner of Internal... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...by the Commissioner or notice from the collector, be due and payable to the collector at the time so fixed for filing the return. If the tax is not paid...when due, there shall be added as part of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
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Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month... 
