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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. "
The Federal Statutes Annotated: Containing All the Laws of the United States ... - Page 111
by United States - 1920
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Cases Decided in the United States Court of Claims, Volume 67

United States. Court of Claims - 1929
...the taxes imposed by this title and by Title III for the year or years affected shall be redetermlned and the amount of tax due upon such redetermination,...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...
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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
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined, and the amount of tax due upon such redetermination,...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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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined ; and the amount of tax due upon such redetermination,...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 allowance...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...the taxes imposed by this title and by Title III for the year or years affected shall be redetermined and the amount of tax due upon such redetermination,...any, shall be credited or refunded to the taxpayer hi accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other...
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Congressional Serial Set

1919
...affected, and the amount of tax due upon such redctennination, if any, shall be paid by the taxpayer upon notice and demand by the collector, or the amount...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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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...amount of tax due upon such redeter nr.nation, of any, shall be paid by the taxpayer upon notice ami demand by the collector, or the amount of tax overpaid,...or refunded to the taxpayer in accordance with the pro visions of section 252. In the case of such a tax accrued but not paid, the Commissioner as a condition...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919
...property assessed, and (3) by authority of any foreign government. 360, subd. 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....
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Pamphlets, Volume 35

Irving National Bank, New York - 1920
...taxes imposed by this title and by Title III for the year or years affected shall bo redetermined; and the amount of tax due upon such redetermination,...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 allowance...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined; and the amount of tax due upon such redetermination,...in accordance with the provisions of section 252; (10) In the case of mines, oil and gas wells, other d Dre^!^ YD natural deposits, and timber, a reasonable...
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Federal Income Tax and Its Relation to Real Property

Real Estate Board of New York - 1920 - 96 pages
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined; and the amount of tax due upon such redetermination,...in accordance with the provisions of section 252; (11) Contributions or gifts made within the taxable year to corporations organized and operated exclusively...
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