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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... "
The Code of Federal Regulations of the United States of America Having ... - Page 2109
1939
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Cases Decided in the Court of Claims of the United States, Volume 65

United States. Court of Claims - 1925 - 828 pages
...such manner as the commissioner, with the approval of the Secretary, may by regulations prescribe. " The tax shall, without assessment by the commissioner...the collector, be due and payable to the collector Opinion of the Court at the time so fixed for filing the return. If the tax is not paid when due, there...
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Congressional Serial Set

1919 - 460 pages
...the matter stricken out by said amendment and at the end thereof insert the following new paragraph : The tax shall, without assessment by the commissioner...the return. If the tax is not paid when due. there Khali be added as part of the tax a penalty of fire per centum, together with interest at the rate...
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Prentice-Hall Tax Service for 1919 (Classic Reprint)

Prentice-Hall Inc - 1919 - 640 pages
...the last day of the month following the month in which the sale is made, as provided in article 37. The tax shall without assessment by the Commissioner...collector be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due, there shall be added as a part of the...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulation prescribe. 411. The tax shall, without assessment by the Commissioner...collector, be due and payable to the collector at tlie time so fixed for filing the return. If the tax Is not paid when due, there shall be added as...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - 1920 - 1054 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. The tax shall, without assessment by the Commissioner...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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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...Commissioner, with the approval of the Secretary, may by regulation prescribe. me!!t™p<-°ai<y!"v 920 pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 pages
...such manner as the Commissioner, with the approval of the Secretary, may by regulations prescribe. 1 : Ѻ ", 1920 Govt. Print. Off." " United States( tne return. If the tax is not paid when due, there shall be added as part of the tax a penalty of 5...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 152 pages
...business is located. Without assessment by the Commissioner or notice from the collector, the tax is due and payable to the collector at the time so fixed...the return. If the tax is not paid when due, there will be added as part of the tax a penalty of 5% and interest at the rate of 1% for each full month,...
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War Tax 1920: A Synopsis of the War Tax, with Accurate Tables and Concrete ...

1920 - 36 pages
...shall, without assessment by the Commissioner or notice from the Collector be due and payable to tne Collector at the time so fixed for filing the return....the tax is not paid when due, there shall be added, aa part of the tax a penalty of 5^, together with interest at the rate of 1% for each full month, from...
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Internal Revenue: Hearing Before the Committee on ..., Volume 49, Parts 1-16

United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...in surh manner as the commissioner, with the approval of the Secretary, may by regulation prescribe. The tax shall, without assessment by the commissioner...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...
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