 | Administrative law - 1974 - 676 pages
...return of tax is required under this title or regulations, the person required to make such retuvn shall, without assessment or notice and demand from...the Secretary or his delegate, pay such tax to the internal revenue officar with whom the return Is flied, and shall pay such tax at the time and place... | |
 | Administrative law - 1976 - 676 pages
...Except as otherwise provided In this section, when a return of tax Is required under thla title or regulations, the person required to make such return...assessment or notice and demand from the Secretary §45.6151-1 от his delegate, pay such tax to the Internal revenue officer with whom the return is... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...section, when a return of tax is required under this title or regulations, the person required to ninke such return shall, without assessment or notice and...regard to any extension of time for filing the return). (b) EXCEPTIONS. * * * (c) DATE FIXED FOB PAYMENT OF TAX. — In any case in which a tax is required... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...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...the Secretary or 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... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1967 - 1510 pages
...as otherwise provided in this section*, i «r when a 'return of tax is required under this title or regulations, the .•• person required to make such...from the Secretary or his delegate, pay such tax to tlie internal revenue officer with whom the return is filed, and shall pay such tax at the time and... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...of such Code (relating to time and place for paying tax shown on return) is amended by striking out "to the principal internal revenue officer for the...district in which the return is required to be filed" and inserting in lieu thereof "to the internal revenue officer with whom the return is filed". SEC. t.... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
...Except as otherwise provided In this section, when a return of tax Is required under this title or <2 H ; N G m ` p ` c | p T T $ܜsz0... ±R e A z" @0 ˟{ {4= Ksy c 9 E 4 (b) EXCEPTIONS. • * * (2) USE or GOVERNMENT DEPOSITARIES. — For authority of the Secretary or his... | |
 | United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...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...regard to any extension of time for filing the return). SEC. 6152. INSTALLMENT PAYMENTS. (a) Privilege to Elect to Make Installment Payment. — (3) Employers... | |
 | United States. Congress. House. Committee on Ways and Means - Tax collection - 1966 - 28 pages
...would also amend section 6151 of the code. Existing section 6151 requires that the income tax be paid to the principal internal revenue officer for the...revenue district in which the return is required to be filed. As amended by the draft bill, taxpayers would be required to pay such tax to the internal revenue... | |
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SEC. 6151. Time and place for paying tax shown on returns — (a) General rule. 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... 
