 | United States. Internal Revenue Service - Internal revenue - 1973
...(a) of the Code provides, in relevant part, that when a return of tax is required under the Code 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 - Internal revenue - 1975 - 652 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... | |
 | Administrative law - 1970 - 478 pages
...principal inteS revenue officer for the internal revenue district in which the return is required W be filed, and shall pay such tax at the time and place...return (determined without regard to any extension (b) Exceptions—^, *.— .? tax not computed oy taxpayer. If the taxpayer elects under section 6014... | |
 | Administrative law - 1971 - 1316 pages
...title or regulations, the person required to make such return shall, without assessment or notice »nd demand from the Secretary or his delegate, pay such...regard to any extension of time for filing the return) . (b) Exceptions — • • • (c) Date fixed for payment of tax. In any case in which a tax Is required... | |
 | United States. Tax Court - Government publications - 1989 - 1136 pages
...and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place...regard to any extension of time for filing the return). In these cases, simultaneously with filing their respective tax returns for the years in issue, petitioners... | |
 | United States. Tax Court - Government publications - 1989 - 1448 pages
...return of tax is required under this title or regulations, the person required to make such return shall * * * pay such tax at the time and place fixed...regard to any extension of time for filing the return). [Emphasis supplied.] Section 6072(a) provides that taxpayers, such as petitioners, who make their returns... | |
 | Administrative law - 1972 - 528 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...Secretary or his delegate, pay such tax to the principal intern ft] revenue officer for the internal revenue district in which the return is required to be... | |
 | Administrative law - 1973 - 362 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...time for filing the return) . ***** (c) Date fixed tor payment of tax. In any case in which a tax is required to be paid on or before a certain date,... | |
 | Commission on the Bankruptcy Laws of the United States - Bankruptcy - 1973 - 746 pages
...§6151 (a) that (with an exception not pertinent) "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 . . . ." (The term "person" includes a trustee... | |
 | Administrative law - 1973 - 648 pages
...section, when a return of tax is required under this title or regulations, the person required to mate such return shall, without assessment or notice and...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... | |
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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... 
