 | United States - 1914 - 1382 страница
...§ 5908. (RS § 3186, as amended, Act March 1, 1879, c. 125, § 3, and Act March 4, 1913, c. 166.) Lien for taxes. If any person liable to pay any tax...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 страница
...5908. (RS, sec. 3186, as amended, act March 1, 1879, c. 125; sec. 3; and act March 4, 1913, c. 166.) Lien for taxes: If any person liable to pay any tax...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 - 1928 - 268 страница
...(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...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
 | United States. Internal Revenue Service - 1931 - 502 страница
...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...after demand, the amount (including any interest, penalty, additional amount, or addition to ' such tax, together with any costs that may accrue in addition... | |
 | United States. Internal Revenue Service - 1932 - 192 страница
...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...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 страница
...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...after demand, the amount (Including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 страница
...Revenue Act of 1928, amending section 177, United States Judicial Code.) LIENS FOR TAXES PAR. 39. (a) If any person liable to pay any tax neglects or refuses...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 страница
...administer oaths to such person or persons. (Section 507, Revenue Act of 1934.) LIENS FOR TAXES PAB. 7. (a) If any person liable to pay any tax neglects or refuses...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
 | United States. Board of Tax Appeals - 1936 - 1468 страница
...(a) Section 31S6 of the Revised Statutes, as amended, Is amended to rend as foUows: "SEC. 31S6. (a) If any person liable to pay any tax neglects or refuses...after demand, the amount (including any Interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue In addition... | |
 | United States. Internal Revenue Service - 1936 - 604 страница
...the rate of 6 per centum per annum. (Section 404, Revenue Act of 1935.) LlENS FOR TAXES PAB. 40. (a) If any person liable to pay any tax neglects or refuses...after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition... | |
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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, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be... 
