 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...become final six months after the decision is entered and subdivision (h) of section 308 provides that "Interest upon the amount determined as a deficiency...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed, * * *." Other provisions... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...authority for the assessment of interest on taxes : § 292 (a) INTEREST ON DEFICIENCIES (a) GENERAL RULE. Interest upon the amount determined as a deficiency...be collected as a part of the tax, at the rate of six per centum per annum * * *. [Italics supplied.] § 271 DEFINITION OP DEFICIENCY (a) IN GENERAL.... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 908 pages
...of that amount. The pertinent part of section 292 (a) of the Internal Revenue Code provides that : Interest upon the amount determined as a deficiency...collector, and shall be collected as a part of the tax, * * *. The date of the cash payment, November 17, 1947, was not the "due date" within the meaning of... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1956 - 1104 pages
...Section 292 (a), (26 U. 8. C., 1952 ed.) : "I 292. Itttrn-si on drflciencifn — (a) General rule. Interest upon the amount determined as a deficiency...at the same time as the deficiency, shall be paid npon notice and demand from the collector, and shall be collected as a part of the tax, at the rate... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 936 pages
...collection of the whole or any part of the deficiency. • Section 292 (a) provides: (a) General Rule. — Interest upon the amount determined as a deficiency shall be assessed at the aame time as the deficiency, shall be paid upon notice and demand from the collector, and shall be... | |
 | Philippines - Law - 1981 - 138 pages
...follows: "SEC. 112. Interest on deficiency. — Interest upon the amount determined nr r deficiency, assessed at the same time as the deficiency, shall be paid upon notice and demand from the Commissioner of Internal Revenue, and shall be collected .-* a part of the tax, at the rate... | |
 | United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Inter.eat upon the amount determined as a deficiency shall be...collected as a part of the tax, at the rate of 6 per ceutum per unnura from the due date of the tax to the date the deficiency Is assessed. (f) Where It... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...then the amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Interest upon the amount determined as a deficiency...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. (f ) Where it is shown... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...amount not covered by the claim) shall be paid upon notice and demand from the collector. SHC. 308. (e) Interest upon the amount determined as a deficiency...as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. SEC. 308. (f) Where... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...then the amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Interest upon the amount determined as a deficiency...be collected as a part of the tax, at the rate of S per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where... | |
| |
Rule.—Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax... 
