 | 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...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, and... | |
 | 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 year,... | |
 | United States. Court of Claims - 1928 - 760 pages
...subsequent installments; and if the amount already exceeds the correct amount of the tax, the excess shall be credited or refunded to the taxpayer in accordance with the provisions of section 2.52." Section 252, 42 Stat. 268, provides — " That if, upon the examination of any return * * *... | |
 | 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...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 he has... | |
 | 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
...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. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the allowance... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations to be established by the comptroller.... | |
 | 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
...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 (par. 195) ; 157. (9) In the case of mines, oil and gas wells, other natural deposits, and timber,... | |
 | United States. Internal Revenue Service - 1919 - 168 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...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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... upon 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. 
