 | Henry Campbell Black - 1915 - 936 էջ
...Distraint The laws of the United States, made applicable to the collection of income taxes, provide that "if any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector or his deputy to collect... | |
 | George Edwin Holmes - 1917 - 674 էջ
...the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - 1917 - 690 էջ
...the Revised Statutes, as amended, provides generally with reference to internal revenue taxes that "If any person liable to pay any tax neglects or refuses to pay 20 Reg. 33, Art. 85; TD 2090. It was held under the Corporation Excise Tax Law of 1909 that a corporation... | |
 | George Edwin Holmes - 1919 - 1052 էջ
...action. Interest on the taxes sued for runs from the time the taxes were due.116 Lien for Unpaid Taxes. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment-list was received by... | |
 | United States. Office of Internal Revenue - 1920 - 124 էջ
...TRANSFERS. SEC. 3186, RS, as amended, act March 1, 1879, c. 125, sec. 3, and act March 4. 1913, c. 166. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received by... | |
 | United States - 1920 - 1052 էջ
...[Amended ly we. 3, act of March 1, 1879 (20 StaL, 327) and aft of March 4, 1913 (37 Stat., 1016).} If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be. a lien in favor of the United States from the time when the assessment-list was received... | |
 | United States - 1920 - 1064 էջ
...l>y sec. 3, act of March 1, 1879 (20 Stat., 327) and act of March 4, 1913 (37 Stat., 1016). ] If an}' person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment- list was received... | |
 | Denver Bar Association - 1926 - 328 էջ
...the Revised Statutes, as amended by the Act of March 1, 1879 and the Act of March 4, 1913, provides: "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received by... | |
 | United States. Congress. House. Committee on the Judiciary - 1924 - 794 էջ
...subject to the lien is situated." It is now sought to amend this law so that it will read as follows: "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States from the time when the assessment list was received by... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...Regulations No. 2 (Revised) and Regulations No. 12 (Revised). ART. 1203. Collection of tax by distraint. — If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
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If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien... 
