 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...  Income Tax Procedure ... - Page 119by Robert Hiester Montgomery - 1927Full view - About this book
 | United States - 1865 - 216 pages
...any person, bank, association, company, or corporation liable to pay any duty shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto,... | |
 | 1865 - 422 pages
...any person, hank, association, company, or corporation liable to pay any duty shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto,... | |
 | 1865 - 1006 pages
...any person, bank, association, company, or corporation liable to pay any duty shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interests, penalties, and costs that may accrue in addition thereto,... | |
 | Charles Noble Emerson - 1867 - 410 pages
...person, bank, association, company, or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | Frederick Charles Brightly - 1869 - 682 pages
...association, com- Tar to be a lien, pany or corporation, liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interest, penalties and costs that may accrue in addition thereto,... | |
 | United States - 1873 - 228 pages
...association, company, or corporation, liable to pay any due.time lt was tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | United States. Circuit Court (8th Circuit), John Forrest Dillon - 1878 - 718 pages
...of section 3186 of the Revised Statutes, originally enacted on the 13th day of July, 1866, which is that "if any person liable to pay any tax neglects...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | American Bar Association - 1912 - 1266 pages
...hereby, amended so as to read as follows : " SEC. 3186. If any person liable to pay any tax neglect? or refuses to pay the same after demand the amount...a lien in favor of the United States from the time it was due until paid, with the interest, penalties, and costs that may accrue in addition thereto,... | |
 | 1880 - 1956 pages
...case. Let us examine the phraseology : "If any person, * * liable to pay a tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor of the United States fram the time it was due until paid, * * * upon all property, etc., belonging to such person,"... | |
 | United States - 1886 - 280 pages
...amount shall be a H879. цеп in favor of the United States from the time ichen the assessment-list was received by the collector, except when otherwise...paid, with the interest, penalties, and -costs that muy accrue in addition thereto, upon all property and rights to property belonging to such person.... | |
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