The amount of the tax previously determined shall be the excess of — "(1) the sum of (A) the amount shown as the tax by the taxpayer upon his return (determined as provided in section 271 (b) (1) and (3) ), if a return was made by the taxpayer and an... Reports of the Tax Court of the United States - Page xviiby United States. Tax Court - 1986Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds * * * the amount shown as the tax by the taxpayer upon his return * * *. The defendant contends that a "deficiency," as that term is used in the above provisions, existed... | |
| Philippines - 1986 - 492 pages
...this title, the term 'deficiency' means: (1) The amount by which the tax imposed by this Title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...title the term " deficiency " means — (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...title the term "deficiency ' means — (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| John F. Sherwood - 1925 - 206 pages
...title the term "deficiency" means — (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...title the term "deficiency" means — (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| 1926 - 1118 pages
...this title the term 'deficiency' means — the amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| United States. Board of Tax Appeals - 1926 - 1512 pages
...expressly defined in section 273 as — (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
| 1926 - 1086 pages
...this title the term 'deficiency' means — the amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...title the term "deficiency" means: ( 1 ) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
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