 | Puerto Rico - 1927 - 748 sider
...or, if the tax is paid in installments, upon the part of the denYieney prorated to each installment, shall be assessed at the same time as the deficiency ; shall be paid upon notice and demand from the Treasurer, and shall be collected as a part of the tax, at the rate of six (6) per centum... | |
 | United States. Internal Revenue Service - 1936 - 604 sider
...as amended (paragraph 56 of the Appendix to these regulations). SEC. 292. INTEREST ON DEFICIENCIES. Interest upon the amount determined as a deficiency...assessed at the same time as the deficiency, shall he paid upon notice and demand from the collector, arid shall be collected as a part of the tax, at... | |
 | 1939 - 1030 sider
...and by section 619, Revenue Act of 1928 (26 USC 1512, 1524). *t SEC. 292. 1NTEREST ON DEFICiENCIES. Interest upon the amount determined as a deficiency shall be assessed at the same dme as the deficiency, shall be paid upon notice and demand from the collector, and shall be collected... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 sider
...the tax provided in section 3612 (d) (1). SEC. 292. INTEREST ON DEFICIENCIES. (a) GENERAL RULE. — Interest upon the amount determined as a, deficiency...assessed at the same time as the deficiency, shall bepaid upon notice and demand from the collector, and shall be collected as a part of the tax, at the... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 sider
...shall be assessed and coll SKC. 2. INTEREST ON DEFICIENCIES. — (a) Interest upon the amount deter as a deficiency shall be assessed at the same time as the deficiency, shall be _ upon notice and demand from the Collector, and shall be collected as a part of tax, at the rate of... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...determines to be the [570] deficiency. Section 292 (a), providing for interest on deficiencies, states, "Interest upon the amount determined as a deficiency...shall be assessed at the same time as the deficiency . . . ." The argument is that if there is no deficiency there can be no interest, and, it is further... | |
 | United States, Walter Elbert Barton - 1953 - 708 sider
...of the extension. 540 Gifts Made During 1950, 1951 and 1952 541 Sec. 1O21. Interest on deficiencies. Interest upon the amount determined as a deficiency shall be assessed at the same time es the deficiency, shall be paid upon notice and demand from the collector, and shall be collected... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1966 - 372 sider
...unless the tax has been paid before the discovery of neglect. "(c) Interest upon the amount finally determined as a deficiency shall be assessed at the same time as the deficiency, and shall be collected as a part of the tax, at the rate of one-half of 1 per centum per month or portion... | |
 | United States. Tax Court - 1961 - 1354 sider
...deficiency and fixes it at 6 per cent per annum from the due date. Thus, section 292 (a) of the 1939 Code provides that, "Interest upon the amount determined as a deficiency * * * shall be collected as part of the tax, at the rate of 6 per centum per annum from the date prescribed for the... | |
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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 Commissioner, and shall be collected as a part of the tax... 
