 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 pages
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...(b) (2), made. There shall then be ascertained the increase or decrease in the tax previously determined which results solely from the correct exclusion,... | |
 | United States - 1953 - 1744 pages
...exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was m subsection (b) (2) , made. (b) Rules for application of subsection (a). For the purposes of this section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...deficiency, over — (2) the amount of rebates, as denned in section 271 (b) (2), made. There shall then be ascertained the increase or decrease in the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the (axpayer upon his return, if a return was made by the taxpayer and an amount...over — (2) the amount of rebates, as defined in subsection (b) (2), made. (b) KULES FOR APPLICATION OF SUBSECTION (a). — For the purposes of this... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount...over — (2) the amount of rebates, as defined in subsection (b) (2), made. (b) RULES FOR APPLICATION OF SUBSECTION (a). — For the purposes of this... | |
 | 1978 - 1400 pages
...(determined as provided in section 6211(b) (1) and (3), relating to the definition of deficiency), if a return was made by the taxpayer and an amount...over— (2) The amount of rebates, as defined In section 6211(bX2), made. There shall then be ascertained the Increase or decrease In tax previously determined... | |
 | 1959 - 1064 pages
...exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, If a return was made by the taxpayer and an amount...over — (2) the amount of rebates, as defined In subsection (b) (2), made. (b) Rules for application of subsection (a). For purposes of this section... | |
 | 1969 - 990 pages
...(determined as provided in section 6211 (b) (1) and (3), relating to the definition of deficiency), if a return was made by the taxpayer and an amount...deficiency, over — (2) The amount of rebates, as denned in section 6211 (b) (2), made. There shall then be ascertained the increase or decrease in tax... | |
 | 1969 - 756 pages
...(I) The amount shown as the tax by the taxpayer on his return (determined as provided In section 8211 (b) (1) and (3)), if a return was made by the taxpayer...was shown as the tax by the taxpayer thereon, plus (II) The amounts previously assessed (or collected without assessment) as a deficiency, over — (B)... | |
| |
deficiency" means the amount by which the tax Imposed by subtitles A or B exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, If a return was made by the taxpayer and an amount was shown as the tax... 
