 | United States. Office of Internal Revenue - 1920 - 124 strani
...TRANSFERS. SEC. 3186, RS, as amended, act March 1, 1879, c. 125, sec. 3, and act March 4. 1913, c. 166. If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | United States - 1920 - 1052 strani
...[Amended ly we. 3, act of March 1, 1879 (20 StaL, 327) and aft of March 4, 1913 (37 Stat., 1016).} If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid,... | |
 | United States - 1920 - 1064 strani
...l>y sec. 3, act of March 1, 1879 (20 Stat., 327) and act of March 4, 1913 (37 Stat., 1016). ] If an}' person liable to pay any tax neglects or refuses to...a lien in favor of the United States from the time when the assessment- list was received by the collector, except when otherwise provided, until paid,... | |
 | George Edwin Holmes - 1920 - 1186 strani
...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... | |
 | United States. Supreme Court - 1921 - 1160 strani
...that if any delinquent, liable to taxes, shall neglect or refuse to pay them after demand, there shall be a lien in favor of the United States from the time it was due "upon all property and rights to property" belonging to the delinquent. In Kinkead v. United States,... | |
 | Denver Bar Association - 1926 - 328 strani
...the Revised Statutes, as amended by the Act of March 1, 1879 and the Act of March 4, 1913, provides: "If any person liable to pay any tax neglects or refuses...a lien in favor of the United States from the time when the assessment list was received by the Collector, except when otherwise provided, until paid... | |
 | United States. Congress. House. Committee on the Judiciary - 1924 - 794 strani
...enacted by the Senate and House of Representatives of the United Stales of America in Congress assembled, That if any person liable to pay any tax neglects...a lien in favor of the United States from the time when the assessment list was received by the collector, except when otherwise provided, until paid,... | |
 | 1927 - 1150 strani
...9, p. 107, declared that "if any person, • • • liable to pay any tax, shall neglect or refuse to pay the same after demand, the amount shall be a lien in favor ni,' the United States from the time it was due until paid. • • •» The Act of March 4, 1913,... | |
 | United States. Internal Revenue Service - 1924 - 396 strani
...Regulations No. 2 (Revised) and Regulations No. 12 (Revised). ART. 1203. Collection of tax by distraint. — If any person liable to pay any tax neglects or refuses to pay such tax within ten days after notice and demand, it shall be lawful for the collector or his deputy... | |
 | 1880 - 952 strani
...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...United States from the time it was due until paid, * * * upon all property, etc., belonging to such person," etc. The statute does not say "upon all property... | |
| |
... 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. 
