 If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.  Internal Revenue Bulletin - Page 11by United States. Bureau of Internal Revenue - 1950Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1925 - 828 pages
...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
...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,... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...due and payable to the collector at the time so fixed for filing the return. If i-enaity tor 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 l*per centum for each full month,... | |
 | Irving National Bank, New York - 1920 - 150 pages
...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 - Internal revenue law - 1920 - 1052 pages
...collector, be due and payable to the collector at the time, so fixed for filing the return. If the tax va a penalty of 5 per centum, together with interest at the rate of 1 per centum for each full month,... | |
 | United States - Law - 1920 - 1054 pages
...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. Congress. Senate. Committee on Finance - Internal revenue - 1921 - 836 pages
...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... | |
 | Connecticut - Session laws - 1921 - 554 pages
...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... | |
 | Newfoundland - Session laws - 1922 - 320 pages
...Assessor, be due and payable to the Assessor on the thirty-first day of December in each year. If the tax is not paid when due, there shall be added, as part of the tax, a penalty of five per centum, together with interest at the rate of one per centum for each full month... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...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,... | |
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