| United States. Court of Claims - Law reports, digests, etc - 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 - Internal revenue law - 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,... | |
| Prentice-Hall Inc, Prentice-Hall, inc - Reference - 1919 - 640 pages
...without assessment by the Commissioner or notice from the 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 tax a penalty of 5 per cent., together with interest at the rate of 1 per cent, for each... | |
| United States - Law - 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,... | |
| United States - Internal revenue law - 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 - Internal revenue law - 1920 - 1052 pages
...by the Commissioner or notice from the collector, be due and payable to the collector at the time so X e? pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
| Irving National Bank, New York - 1920 - 150 pages
...district in which is located his principal place of business. The tax is due and payable to the collector at the time fixed for filing 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,... | |
| War revenue law of 1920 - 1920 - 36 pages
...by the Commissioner or notice from the Collector be due and payable to tne Collector at the time so fixed for filing the return. If 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... | |
| Lamar Taney Beman - Debates and debating - 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 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... | |
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