 | George Edwin Holmes - 1919 - 1048 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... | |
 | New York (State) - 1919 - 520 pages
...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.... | |
 | Irving National Bank, New York - 1920 - 150 pages
...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... | |
 | United States - 1920 - 1064 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 d Dre^!^ YD natural deposits, and timber, a reasonable... | |
 | Real Estate Board of New York - 1920 - 112 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... | |
 | United States. Bureau of Internal Revenue - 1920 - 346 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,...in accordance with the provisions of section 252; oil and gas wells, discovered by the taxpayer, on or after March 1, 1913, and not acquired as the result... | |
 | United States - 1920 - 1052 pages
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined; ates v. Benowitz, TD 2952.) Obstructing or resisting...serving writ; penalty. SEC. 140. [§5398, RS] Whoever (10) In the case of mines, oil and gas wells, other Depletion »nd natural deposits, and timber, a... | |
 | George Edwin Holmes - 1920 - 1186 pages
...year or years affected shall be redetermined ; and 'the amount of tax due upon such redetennination, if any, shall be paid upon notice and demand by the...collector, or the amount of tax overpaid, if any, shall be crediteJ or refunded to the taxpayer in accordance with the provisions of section 252; (10) In the... | |
 | National City Company - 1921 - 104 pages
...the income, war-profits, and excessprofits taxes 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;" This provision definitely fixes the time in which war amortization claims may be settled. 101 "(9)... | |
 | United States. Internal Revenue Service - 1921 - 348 pages
...year or years affected shall be redetermined ; and the amount of tax due upon such ratetermlnation, If any, shall be paid upon notice and demand, by the...taxpayer in accordance with the provisions of section 252 ; * * * ART. 181. Scope of provision for amortization. — All allowances made to a taxpayer by a contracting... | |
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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. 
