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" Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand... "
The Code of Federal Regulations of the United States of America - Page 18
1974
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Code of Federal Regulations: 1949-1984

Administrative law - 1970 - 344 pages
...when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...regard to any extension of time for filing the return) . ***** (c) Date fixed for payment of tax. In any case in which a tax is required to be paid on or...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 608 pages
...title or regulations, the person required to make such return shall, without assessment or notice «nd demand from the Secretary or his delegate, pay such...regard to any extension of time for filing the return) . (b) Exceptions — • • • (c) Date fixed for payment of tax. In any case In which a tax Is required...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 322 pages
...to make such return shall, without assessment or notice and demand from the Secretary or §25.6151-1 his delegate, pay such tax to the principal internal...regard to any extension of time for filing the return). ***** (c) Date fixed for payment of tax. In any case in which a tax is required to be paid on or before...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1969 - 850 pages
...return shall, without assessment or notice and demand from the Secretary or his delegate, pay suoh tax to the principal Internal revenue officer for...regard to any extension of time for filing the return) . (b) Exceptions. • * « (c) Date fixed for payment of tax. In any case In which a tax is required...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1960 - 1580 pages
...when a return of tax Is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...revenue district In which the return is required to be tiled, and shall pay such tax at the time and place fixed for filing the return (determined without...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1967 - 688 pages
...when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...revenue district in which the return is required to be flled, and shall pay such tax at the time and place fixed for filing the return (determined without...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1964 - 444 pages
...internal revenue officer for the internal revenue district in which the return is required to be flled, and shall pay such tax at the time and place fixed...regard to any extension of time for filing the return). (b) Exceptions. • • • (c) Date fixed for payment of tax. In any case in which a tax is required...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1976 - 478 pages
...when a return of tax Is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...delegate, pay such tax to the principal Internal revenue o¿cer for the Internal revenue district In which the return is requIred to be filed, and shall pay...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1959 - 1126 pages
...make such return shall, without assessment or nodce and demand from the Secretary or his :eiegate, pay such tax to the principal Internal revenue officer...revenue district In which the return Is required to be flled, and shall pay such tax at the time and place fixed for filing the return (determined without...
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The Code of Federal Regulations of the United States of America

Administrative law - 1976 - 676 pages
...§45.6151-1 от his delegate, pay such tax to the Internal revenue officer with whom the return is filed, and shall pay such tax at the time and place...return (determined without regard to any extension ol time for filing the return) . (b) Exceptions, • • • (c) Date fixed for payment of tax. In...
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