 | Administrative law - 1958 - 868 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). § 41.6151 (a)-l Time and place for paying tax. The tax required to be reported on any return is due... | |
 | Administrative law - 1967 - 644 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) . (b) Exceptions. * « • (2) Use of Government depositaries. For authority of the Secretary or his... | |
 | Administrative law - 1967 - 324 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). (b) Exceptions. • • * (2) Vse of Government depositaries. For authority of the Secretary or his... | |
 | Administrative law - 1970 - 364 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) . (b) Exceptions — (1) Income tax not computed by taxpayer. If the taxpayer elects under section... | |
 | Administrative law - 1971 - 368 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) . (b) Exceptions — (1) Income tax not computed by taxpayer. If the taxpayer elects under section... | |
 | Administrative law - 1969 - 360 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) . (b) Exceptions — (1) Income tax not computed by taxpayer. If the taxpayer elects under section... | |
 | Administrative law - 1960 - 688 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...shall pay such tax at the time and place fixed for riling the return (determined without regard to any extension of time for filing the return). • *... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1456 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...return is required to be filed, and shall pay such tar at the time and place fixed for filing the return (determined without regard to any extension of... | |
 | Administrative law - 1966 - 632 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...revenue district in which the return is required to be tiled, and shall pay such tax at the time and place fixed for filing the return (determined without... | |
 | Administrative law - 1971 - 356 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...revenue district in which the return is required to be flled, and shall pay such tax at the time and place fixed for filing the return (determined without... | |
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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... 
