 deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — ( 1 ) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax...  Reports of the Tax Court of the United States - Page 349by United States. Tax Court - 1962Full view - About this book
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...examine it and shall determine the correct amount of the tax. SEC. 307. As used in Part I of this title the term "deficiency" means — (!•) The amount by which the tax imposed by Part I of this title exceeds the amount shown as the tax by the executor upon his return ; but the... | |
 | 1926 - 1118 pages
...several states without any further proof or authentication thereof." "Sec. 273. As used in 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... | |
 | 1926 - 1086 pages
...several states without any further proof or authentication thereof." "Sec. 273. As used in 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... | |
 | United States - 1953 - 1744 pages
...tax imposed by this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by... | |
 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 pages
...year with respect to which the error was made. 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...tax imposed by this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds the excess of — • (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...tax imposed by this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the (axpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...tax imposed by this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by... | |
 | 1959 - 1064 pages
...§ 301.6211 Statutory provisions; definition of a deficiency. SEC. 6211. DEFINITION OF A DEFICntNCT. (a) In general. For purposes of this title In the...the sum of (A) the amount shown as the tax by the taxpayer upon his return, If a return was made by the taxpayer and an amount was shown as the tax by... | |
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