 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
 | Mississippi State Bar Association - 1913 - 168 pages
...Section 3185 of the Revised Statutes of the United States," which provided that that section shall read : "If any person liable to pay any tax neglects or refuses...paid, with the interest penalties and costs that may occrue in addition thereto upon all property and rights to property belonging to such person. Provided,... | |
 | 1880 - 546 pages
...any 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,... | |
 | 1927 - 1210 pages
...section 3186 of the Revised Statutes, which provides that, if any person liable to pay any taxes neglects to pay the same after demand, the amount shall be a lien in favor of the United States until paid upon all property and rights to property belonging 1 to such person. The right to... | |
 | United States - 1928 - 268 pages
...(a) Section 3186 of the Revised Statutes, as amended, is amended to read as follows: "SEC. 3186. (a) 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... | |
 | United States. Board of Tax Appeals - 1929 - 1602 pages
...give notice to the person or persons liable, stating the amount due and demanding payment thereof. If any person liable to pay any tax neglects or refuses...the assessment list was received by the collector. Section 3186, Revised Statutes. This lien is very broad arid attaches upon all property and rights... | |
 | United States - 1929 - 1020 pages
...Western Union Tel. Co., (DC-NY). 1ЭК (2d)157: note under § 116 herein. SI 15. I/ion for »axes. (a). 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... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...3186. [Revised Statutes, as amended, and further amended liy section 613, Revenue Act of 1928.] (a) 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... | |
 | United States. Internal Revenue Service - 1932 - 192 pages
...section 613 (entitled "Lien for Taxes") of the revenue act of 1928 to read as follows: SEC. 3186. (a) 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...3186. [Revised Statutes, as amended, and further amended 'by section 613, Revenue Act of 1928.] (a) 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... | |
 | United States. Internal Revenue Service - 1934 - 60 pages
...(43 STAT. 994) ; SECTION 613 OF THE REVENUE ACT OF 1928 ; AND SECTION 509 OF THE REVENUE ACT OF 1934 That if any person liable to pay any tax neglects...the assessment list was received by the collector, * * * until paid, with the interest, penalties, and costs that may accrue in addition thereto upon... | |
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