21. "The difference between the discount and the full rate constitutes a carrier's liquidated damages for its collection effort. 22. Upon satisfying these requirements, carriers may assess liquidated damages through a tariff rule by one of two methods. 23. It did not allege that Transcon had failed to state its liquidated damages provisions in its filed tariff. 24. The Commissioner issued a deficiency notice, asserting that respondent should have included the liquidated damages as gross income. 25. United did not withhold any payroll or income taxes from the portion of the settlement attributed to liquidated damages . 26. The trustee sought not only to collect unpaid freight charges but also to collect liquidated damages for late payment. 27. Moreover, there is much force to the Court's conclusion in Thurston that the ADEA's liquidated damages provisions are punitive. 28. With the decline of the use of defeasible bonds the procedural mechanics became increasingly applied to liquidated damages clauses. 29. To determine whether a clause is a liquidated damages clause or a penalty clause, it is necessary to consider: 30. It also would have added minimum liquidated damages for willful violations and punitive damages for violations committed with malice.
