 | United States. Court of Claims - 1929 - 762 pages
...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,... | |
 | United States. Court of Claims - 1926 - 1122 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 OpInloB of the Coirt for such preceding taxable... | |
 | 1927 - 1130 pages
...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." The clear object of the statute is to relieve a man from being taxed upon his ships, in case... | |
 | Tennessee Bar Association - 1927 - 536 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 284. If such net loss is in excess of the net income for such preceding taxable year, the amount of... | |
 | Philippines - 1986 - 492 pages
...amount of the tax for the year or years affected, and the amount of tax due upon such redetermir.ation, if any, shall be paid by the taxpayer upon notice and demand by the Commissioner, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer.... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...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... | |
 | 1920 - 136 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. * * *" The taxpayer is given the option (i) of paying the tax in full and making claim for a refund... | |
 | National City Company, United States - 1919 - 104 pages
...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 (par. 195). In the case of such a tax accrued but not paid, the Commissioner as a condition precedent... | |
 | 1919 - 460 pages
...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... | |
 | George Edwin Holmes - 1919 - 1052 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 ; (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable... | |
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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 322. 
