 | United States - Finance - 1928 - 268 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...demand, the amount (including any interest, penalty, additional amount, or addition to ' such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the time the assessment list... | |
 | United States. Internal Revenue Service - Taxation - 1932 - 192 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the tune the assessment list... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. Unless another date is specifically fixed by law, the lien shall arise at the 'time the assessment... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. SEC. 3671. PERIOD OF LIEN. Unless another date is specifically fixed by law, the lien shall arise at... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1946 - 958 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. "Sec. 367 1 . Period of Lien. "Unless another date is specifically fixed by law, the lien shall arise... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition...whether real or personal, belonging to such person. SEC. 3671. PERIOD OF LIEN. Unless another date is specifically fixed by law, the lien shall arise at... | |
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If 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 costs that may accrue in addition thereto) shall be... 
