 | United States. Bureau of Internal Revenue - 1932 - 100 pàgines
...such manner, as the Commissioner, with the approval of the Secretary, may by regulation prescribe. (d) The tax shall, without assessment by the Commissioner...collector at the time so fixed for filing the return. * * * SEC. 1100. All administrative, special, or stamp provisions of law, including the law relating... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 pàgines
...This report shall be filed on or before the 1st day of February of the next succeeding year. Seo. 3. The tax shall, without assessment by the commissioner...the collector at the time so fixed for filing the report. If the tax is not paid when due, there shall be added as part of the tax interest at the rate... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 pàgines
...• SECTION 771 OF THE REVENUE ACT OF 1*32 The taxes imposed by Parts I, IV, V, and VI of this title shall, without assessment by the Commissioner or notice...collector, be due and payable to the collector at the time fixed for filing the return. If the tax Is not paid when due, there shall be added as part of the tax... | |
 | United States. National Recovery Administration - 1933 - 764 pàgines
...such manner as the Commissioner with 696 the approval of the Secretary may by regulations prescribe. The tax shall, without assessment by the Commissioner...the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall... | |
 | United States - 1934 - 116 pàgines
...returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations...be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. 59 72007'— 34RECONSTRUCTION... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 pàgines
...returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secretary, may by regulations...be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. (NoTE. — The provisions of... | |
 | 1934 - 1196 pàgines
...the Commissioner, with the approval of the Secretary of the Treasury, may by regulations prescribe. The tax shall, without assessment by the Commissioner...be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. (d) When the Secretary of Agriculture... | |
 | U.S. Agricultural adjustment agency, United States. Agricultural Adjustment Agency - 1934 - 1236 pàgines
...the Commissioner, with the approval of the Secretary of the Treasury, may by regulations prescribe. The tax shall, without assessment by the Commissioner...be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid. (d) When the Secretary of Agriculture... | |
 | United States. Office of Internal Revenue - 1934 - 60 pàgines
...in such manner as the Commissioner with the approval of the Secretary may by regulations prescribe. The tax shall, without assessment by the Commissioner...collector, be due and payable to the collector at the time fixed for filing the return. If the tax is not paid when due there shall be added as part of the tax... | |
 | United States. Court of Claims - 1934 - 860 pàgines
...the date of the payment of such excess. Section 604 (d) of the Revenue Act of 1924 provides that " If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid." This provision has reference... | |
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Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month... 
