 | Administrative law - 1987 - 746 pages
...paying tax shown on the return. (a) General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return...regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§ 20.6075-1 and 20.6091-1.... | |
 | Administrative law - 1974 - 676 pages
...title or regulations, the person required to make such return shall, without assessment or n.ottoe and demand from the Secretary or his delegate, pay...internal revenue officer for the Internal revenue dietrim In which the return Is required to be flied, and shall pay such tax at the time and place fixed... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...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 demand...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 - 1967 - 1510 pages
...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...regard to any extension of time for filing the return). (b) EXCEPTIONS. » * * (2) USE OF GOVERNMENT DEPOSITARIES. — For authority of the Secretary or his... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...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...regard to any extension of time for filing the return). «*»**«• [Sec. 6151 as amended by sec. l(b), Act of November 2, 1966 (Pnb. Law 89-713, 80 Stat.... | |
 | 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
...•when a return of tax is required under this title or regulations, the jH'rson require'! to make such return shall, without assessment or notice and demand...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. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...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. Internal Revenue Service - Internal revenue - 1973
...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...regard to any extension of time for filing the return). A participating firm withholding money pursuant to section 4918(e) (7) of the Code shall make a return... | |
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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 or notice and demand... 
