...the excess so paid shaljl be credited against the subsequent installments; and if the amount already exceeds the correct amount of the tax, the excess...in accordance with the provisions of section 252." Section 252, omitting irrelevant portions, reads as follows : " That if upon examination of any return...

...If the amount already paid exceeds that which should have been paid on the basis of the installments recomputed, the excess so paid shall be credited against...amount already paid exceeds the correct amount of tax, the excess shall be credited or refunded to the taxpayer. If the amount already paid is less than...

...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,...

...If the amount already paid exceeds that which should have been paid on the basis of installments as recomputed, the excess so paid shall be credited against...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...

...any, shall be paid 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 252. Opinion of the ( t, urt by regulation, and if the language of the statute is plain, unambiguous, and...

...any, shall be paid 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 252." The clear object of the statute is to relieve a man from being taxed upon his ships, in case he has...

...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...

...in § 250 (b), which set out the procedure for handling underpayments after returns had been filed: "If the amount already paid is less than that which should have been paid, the difference, to the extent not covered by any credits due to the taxpayer under section 252 (hereinafter called...

...redetermincd accordingly. Any amount found to be due to the taxpayer upon the basis of such redetennination 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 such excess...

...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...