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" ... (a) Method of collection. — The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations as in the case of... "
Procedure and Practice Before the United States Board of Tax Appeals - Página 158
por George Edwin Holmes, Kingman Brewster - 1925 - 225 páginas
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Cases Decided in the United States Court of Claims ... with ..., Volumen132

United States. Court of Claims, Audrey Bernhardt - 1955 - 936 páginas
...the same provisions and limitations as in the case of a deficiency in a tax imposed by this chapter (including the provisions in case of delinquency in payment after notice and demand, the provisions authorizing distraint and proceedings in court for collection, and the provisions prohibiting...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 468 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...and demand) as in the case of the taxes imposed by this title. All that this does is this: The amount of an additional assessment under a prior act is...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...had not been enacted ; but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...payment after notice and demand) as in the case of taxes imposed by this title, except as otherwise provided in section 277 of the statute. Section 280...
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American Federal Tax Reports, Volumen5

1927 - 1150 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...delinquency in payment after notice and demand) as in the ease of the taxes imposed by this title, except as otherwise provided in section 277." 43 Stat 301....
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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 páginas
...computed shall be assessed, collected, and paid in the same manner and subject to the same provia ons and limitations (including the provisions in case...that the period of limitation prescribed in section lOOft shall be applied in lieu of the period prescribed in subdivision (a) of section 310. SEC. 1009....
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...and demand) as in the case of the taxes imposed by this title, except as otherwise provided in section 277. CREDITS AND REFUNDS SEC. 281. (a) Where there...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...and demand) as in the case of the taxes imposed by this title, except as otherwise provided in section 277. Credits and Refunds. Sec. 281. (a) Where there...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...and demand) as in the case of the taxes imposed by this title, except as otherwise provided in section 2T77.333 CREDITS AND REFUNDS. SEC. 281. (a) Where...
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First Deficiency Appropriation Bill, 1925

United States. Congress. House. Committee on Appropriations - 1925 - 136 páginas
...however, as in one respect, namely, by the parenthetical clause appearing in the section and reading "(including the provisions in case of delinquency in payment after notice and demand)," they arc supplanted by the 1924 act. So far as concerns interest, there are but two income tax sections...
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The Federal Reporter

1926 - 1118 páginas
...had not been enacted, but the amount so computed shall be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...and demand) as in the case of the taxes imposed by this title, except as otherwise provided in section 277." Section 3220, Revised Statutes of the United...
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