Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collector making such levy, surrender such property or rights to such collector or deputy,... Internal Revenue Bulletin - Page 26by United States. Internal Revenue Service - 1955Full view - About this book
| Philippines - Law - 1985 - 756 pages
...such warrant, surrender such property or right to property to the Commissioner or any of his deputies, unless such property or right is, at the time of such...attachment or execution under any judicial process. Any person who fails or refuses to surrender any of such property or right shall be liable in his own... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| United States - Finance - 1928 - 268 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...imprisoned for not more than five years, or both, together with the costs of prosecution. * * * (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (e) Any person in possession of property, or rights to...the collector or deputy collector making such levy, sui'render such property or rights to such collector or deputy, unless such property or right is, at... | |
| United States. Internal Revenue Service - Internal revenue - 1932 - 76 pages
...any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| United States. Bureau of Internal Revenue - Amusements - 1932 - 100 pages
...penalty may be assessed under authority of section 3176 of the Revised Statutes, as amended, * * *. (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 pages
...penalty may be assessed under authority of section 8176 of the Revised Statutes, as amended. * * * (e) Any person in possession of property, or rights to...making such levy, surrender such property or rights lo such collector or deputy, unless such property or right is, at the time of such demand, subject... | |
| United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (e) Any person in possession of property, or rights to...attachment or execution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his... | |
| |