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" ... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 323. "
Statistics of Income - Page 269
by United States. Internal Revenue Service - 1951
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Cases Decided in the United States Court of Claims, Volume 67

United States. Court of Claims - 1929
...affected shall be redetermlned and the amount of tax due upon such redetermination, if any, shall be paid upon notice and demand by the collector, or the amount...taxpayer in accordance with the provisions of section 252. Opinion of the ( t, urt by regulation, and if the language of the statute is plain, unambiguous,...
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Cases Decided in the United States Court of Claims, Volume 61

United States. Court of Claims - 1926
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. If such net loss is in excess of the net income OpInloB of the Coirt for such preceding taxable...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...of this title for the year or years affected, and the amount of tax due upon such redetermination, if any, shall be paid by the taxpayer upon notice...taxpayer in accordance with the provisions of section 252. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...
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Live Articles on Suretyship ...

1920
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of Section 252. * * *" The taxpayer is given the option (i) of paying the tax in full and making claim for a refund...
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Congressional Serial Set

1919
...of this title for the year or years affected, and the amount of tax due upon such redctennination, if any, shall be paid by the taxpayer upon notice...taxpayer in accordance with the provisions of section two hundred and fifty-two. In the case of such a tax accrued but not paid, the commissioner as a condition...
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Manual for the Oil and Gas Industry Under the Revenue Act of 1918

United States. Internal Revenue Service - 1919 - 136 pages
...affected shall be redetermined, and the amount of tax due upon such redetermination, if any, shall be paid upon notice and demand by the collector, or the amount...taxpayer, in accordance with the provisions of section 252. To determine the deduction allowable under this provision see Regulations 45, Revised, arts. 181~188....
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. If such net loss is in excess of the net income for such preceding taxable year, the amount of...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. If such net loss is in excess of the net income for such preceding taxable year, the amount of...
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Prentice-Hall Tax Service for 1919, Issues 1-32

Prentice-Hall, inc - 1919 - 422 pages
...subsequent installments; and if the amount already paid exceeds the correct amount of the tax, the excess shall be credited or refunded to the taxpayer in accordance with the provisions of Section 252." Inasmuch as the examination of all returns filed will not be completed by the due date of the...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...for which such incorrect credit was granted. The amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the collector. The amount of tax, if any, shown by such redetermination to have been overpaid shall be credited against...
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