 | United States. Internal Revenue Service - 1932 - 192 페이지
...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 페이지
...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 페이지
...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 or refuses...the assessment list was received by the collector, * * * until paid, with the interest, penalties, and costs that may accrue in addition thereto upon... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 페이지
...6344. Cross references. SEC. 6331. LEVY AND DISTRAINT. (a) Authority of Secretary or Delegate. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Tax Court - 1966 - 958 페이지
...supra. Consequently, • SEC. 0331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OB DELEGATE.—If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, It shall be lawful for the Secretary or his delegate to collect... | |
 | 1968 - 1882 페이지
...4987, May 29, 1962] § 25.6321 Statutory provisions; lien for taxes. SEC. 6321. Lien for taxes. II any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
 | United States. Internal Revenue Service - 1972 - 624 페이지
...follows: PARAGRAPH 1. Section 301.6321-1 is revised to read as follows : §301.6321-1 Lien for taxes. , chapter 1 of the Code) of its qualified railroad grading and tunnel bores (as defined in parag (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
 | United States. Internal Revenue Service - 1976 - 624 페이지
...proceeding in the proper court." "26 USC §6331 provides: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
 | United States. Internal Revenue Service - 1975 - 804 페이지
...authorized means of collecting the taxes from the $38,000 held by him. 26 USC §6331 (a) provides that Q'IS Ҷ ̠ դ uF n ^# d } v } u蒈 Y [ = Ҡ y+ within 10 days after notice and demand, it shall be lawful for the Secretary . . . to collect such... | |
 | United States. Internal Revenue Service - 1977
...here. Tr. of Oral Arg. 13. 11 Section 6331 reads in part: "(a) Authority of Secretary or delegate. "If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
| |
... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. 
