 | American Bar Association - 1912 - 1290 페이지
...legislation to prevent the hardships imposed upon innocent purchasers and encumbrancers by Section 3186 of the Revised Statutes of the United States. That section...refuses to pay the same after demand, the amount shall he a lien in favor of the United States from the time when the assessment list was received by the... | |
 | United States - 1914 - 962 페이지
...same is hereby, amended so as to read as follows : "SeC. 3186. [Unpaid taxes a lien on property.'] If any person liable to pay any tax neglects or refuses...United States from the time when the assessment list тсаз received by the collector, except when otherwise provided, until paid, with the interest,... | |
 | Henry Campbell Black - 1915 - 936 페이지
...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... | |
 | Robert Hiester Montgomery - 1920 - 1304 페이지
...supersede distraint, but is cumulative. In the event of nonpayment of a tax after demand it becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property belonging to the taxpayer, except that the lien is not valid... | |
 | George Edwin Holmes - 1917 - 690 페이지
...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 - 674 페이지
...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 페이지
...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...favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 페이지
...supersede distraint, but is cumulative. In the event of nonpayment of a tax after demand it becomes a lien in favor of the United States from the time when...the assessment list was received by the collector upon all property and rights to property, belonging to the taxpayer, except that the lien is not valid... | |
 | United States - 1920 - 1052 페이지
...[Amended ly we. 3, act of March 1, 1879 (20 StaL, 327) and aft of March 4, 1913 (37 Stat., 1016).} ń 0 H U )o g:% ( Mɀ Z }NtJ (W lp^ ze 4... D A4 +4P m ,Vq a7 5暱 7 Dya 5o , ` 4 ΠA k R assessment-list was received by the collector, except when otherwise provided, until paid, with the... | |
 | George Edwin Holmes - 1920 - 1186 페이지
...circumstances in the case and received from him express authority to proceed.128 Lien for Unpaid Taxes. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount is a lien in favor of the United States from the time when the assessment-list was received by the... | |
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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... 
