 | United States. Internal Revenue Service - Internal revenue - 1975 - 652 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). (c) Date fixed ¡or payment of tax. In any case in which a tax is required to be paid on or before... | |
 | 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
...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...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 - 648 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...internal revenue officer for the internal revenue dl»trict in which the return is required to be filed, and shall pay such tax at the time and place... | |
 | Administrative law - 1974 - 406 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...return (determined without regard to any extension of time for flung the return) . (b) Exceptions — (1) lncome tax not computed by taxpayer. If the taxpayer... | |
 | Administrative law - 1966 - 284 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) . (b) Exceptions — (1) Income tax not computed by taxpayer. If the taxpayer elects under section... | |
 | Administrative law - 1967 - 302 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). (b) Exceptions — (1) Income tax not computed by taxpayer. If the taxpayer elects under section 6014... | |
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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... 
