 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...authority for the assessment of interest on taxes : § 292 (a) INTEREST ON DEFICIENCIES (a) GENERAL RULE. Interest upon the amount determined as a deficiency...as a part of the tax, at the rate of six per centum per annum * * *. [Italics supplied.] § 271 DEFINITION OP DEFICIENCY (a) IN GENERAL. As used in this... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 páginas
...days after statutory notice of disallowance, 1 { 292. Interest on Deficiencies. (a) General Rule. — Interest upon the amount determined as a deficiency,...be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax (or, If the tax is pnld... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...of that amount. The pertinent part of section 292 (a) of the Internal Revenue Code provides that : Interest upon the amount determined as a deficiency...collector, and shall be collected as a part of the tax, * * *. The date of the cash payment, November 17, 1947, was not the "due date" within the meaning of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 páginas
...Section 292 (a), (26 U. 8. C., 1952 ed.) : "I 292. Itttrn-si on drflciencifn — (a) General rule. Interest upon the amount determined as a deficiency...at the same time as the deficiency, shall be paid npon notice and demand from the collector, and shall be collected as a part of the tax, at the rate... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 936 páginas
...collection of the whole or any part of the deficiency. • Section 292 (a) provides: (a) General Rule. — Interest upon the amount determined as a deficiency shall be assessed at the aame time as the deficiency, shall be paid upon notice and demand from the collector, and shall be... | |
 | Philippines - 1981 - 138 páginas
...follows: "SEC. 112. Interest on deficiency. — Interest upon the amount determined nr r deficiency, assessed at the same time as the deficiency, shall be paid upon notice and demand from the Commissioner of Internal Revenue, and shall be collected .-* a part of the tax, at the rate... | |
 | United States. Internal Revenue Service - 1924 - 76 páginas
...amount not covered by the claim) shall be paid upon notice and demand from the collector. (e) Inter.eat upon the amount determined as a deficiency shall be...be collected as a part of the tax, at the rate of 6 per ceutum per unnura from the due date of the tax to the date the deficiency Is assessed. (f) Where... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...or, if the tax is paid in installments, upon the part of the deficiency prorated to each installment, shall be assessed at the same time as the deficiency,...be collected as a part of the tax, at the rate of 6 per centum per annum from the date prescribed for the payment of the tax, or the payment of such... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...the notice provided in subdivision (a) of this section, or (2) before the expiration of the •60-day period provided in subdivision (a) of this section...be collected as a part of the tax, at the rate of S per centum per annum from the due date of the tax to the date the deficiency is assessed. (f) Where... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...the notice provided in subdivision (a) of this section, or (2) before the expiration of the 60-day period provided in subdivision (a) of this section...be collected as a part of the tax, at the rate of 6 per centum per annum from the due date of the tax to the date the deficiency is assessed. (f ) Where... | |
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Interest upon the amount determined as a deficiency shall be assessed at the same time as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected as a part of the tax... 
