 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...PENALTY FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with... | |
 | Philippines - Administrative law - 1945 - 1064 pages
...surrender any of such property or right shall be liable in his own person and estate to the Government in a sum equal to the value of the property or rights...surrendered but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such warrant has been issued, together... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...PENALTY FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with... | |
 | Administrative law - 1961 - 422 pages
...any property or rights to property, subject to levy, upon demand by the Secretary or his delegate, shall be liable in his own person and estate to the...the taxes for the collection of which such levy has keen made, together with costs and interest on such sum at the rate of 6 percent per annum from the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...PENALTY FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with... | |
 | United States - Internal revenue law - 1949 - 592 pages
...FOR VIOLATION. — Any person who fails or refuses to so surrender any of such property' or rights shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with... | |
 | Administrative law - 1949 - 600 pages
...any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the...equal to the value of the property or rights not so surren- • dered, but not exceeding the amount of the taxes (including penalties and interest) for... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...Penalty for violation.—A ny person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...employers, or to an agent on behalf of such employee or employees, such lender, surety, or other person shall be liable in his own person and estate to the United States in a sum equal to the taxes (together with interest) required to be deducted and withheld from such wages by such employer.... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...Director, to surrender any property or rights to property subject to levy, as required by section 6332(a), shall be liable in his own person and estate to the...sum equal to the value of the property or rights not BO surrendered, but not exceeding the amount of the taxes for the collection of which such levy has... | |
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Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of... 
