| United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...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
...Commissioner or notice from the collector, be due and payable to the collector at tlie 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,... | |
| Prentice-Hall Inc - 1919 - 640 pages
...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 - Internal revenue law - 1920 - 1064 pages
...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,... | |
| Irving National Bank, New York - 1920 - 152 pages
...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%, together with interest at the rate of 1 per centum for each full month, from the time... | |
| United States - Law - 1920 - 1054 pages
...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,... | |
| United States - Internal revenue law - 1920 - 1052 pages
...Commissioner or notice from the collector, be due and payable to the collector at the time so fixed pail of the tax a penalty of 5 per centum, together with interest at the rate of 1 per centum for each... | |
| United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...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... | |
| United States - Law - 1921 - 642 pages
...notice from the collector, be due and payable to the coltor nonpay iector at the tjme so fi^ for fil^g 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 from... | |
| Connecticut - Session laws - 1921 - 554 pages
...in which case the amount so added shall be collected in the manner provided for collecting the tax. If the tax is not paid when due there shall be added as part of the tax a penalty of ten per centum, together with interest at the rate of one per centum for each full month... | |
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