 | Rex Frye - Income tax - 1921 - 350 pages
...payable by virtue of the provisions of this subdivision dence of design, the finding of the Commissioner, made as herein provided, whether made after notice...shall be for all purposes presumptive evidence of the taxpayer's design. A taxpayer who is not in default in making any return or paying income, war... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice...shall be for all purposes presumptive evidence of the taxpayer's design. A taxpayer who is not iu default in making any return or paying income, war-profits,... | |
 | United States - Law - 1922 - 756 pages
...made due and pavable bv virtue of the provisions of this subdivision, the finding of the Commissioner, made as herein provided, whether made after notice...taxpayer or not; shall be for all purposes presumptive evidenqc of the taxpayer's design. A taxpayer who is not in default in making any return or paying... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...has expired; and such taxes shall thereupon become immediately due and payable. In any action or suit brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice to... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...has expired; and such taxes shall thereupon become immediately due and payable. In any action or suit brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice to... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...has expired; and such taxes shall thereupon become immediately due and payable. In any action or suit brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herjin provided, whether made after notice to... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...has expired; and such taxes shall thereupon become immediately due and payable. In any action or suit brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice to... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...required to be paid. The Commissioner may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this section, provided the taxpayer has paid in full all other income, war-profits, or excess-profits taxes due from... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...expired ; and such taxes shall thereupon become immediately due and payable. In any action or suit brought to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice to... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...required to be paid. The Commissioner may approve and accept in like manner security for return and payment of taxes made due and payable by virtue of the provisions of this section, provided the taxpayer has paid in full all other income, war-profits, or excess-profits taxes due from... | |
| |
... tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired; and such taxes shall thereupon become immediately due and payable. In any... 
