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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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Factory Overhead: A Work of Reference for Factory Managers, Engineers, Cost ...

Frank Erastus Webner - 1924 - 488 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. Many of the Government contracts which were entered into during the period of the war, contained provisions...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 pages
...year or years affected shall be redetermined; and the amount of tax due upon such redetermiration, if any, shall be paid upon notice and demand by the...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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Investigation of Bureau of Internal Revenue: Hearings Before ..., Volumes 4-7

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 726 pages
...affected shall be redetermined and the amount of tax due upon such redetermination, if any, shall he paid upon notice and demand by the collector, or the...in accordance with the provisions of section 252." I now desire to call the committee's attention to article 183 of Rtegulations 262, issued by tlie Treasury...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...affected, and the amount of tax due upon such redetermination, 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 281. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 pages
...the income, war-profits, and excessprofits taxe9 for the year or years affected shall be redetermined and the amount of tax due upon such redetermination,...collector, or the amount of tax overpaid, if any, sl;all be credited or refunded to the taxpayer in accordance with the provisions of section 252; (9)...
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Investigation of Bureau of Internal ..., Volumes 1-3; Volumes 8-10; Volume 35

United States. Congress. Senate. Select Committee on Investigation of the Bureau of Internal Revenue - 1924 - 1470 pages
...Income, war-profits, and excess-profits taxes for i lie year or years affected shall be redetermined and the amount of tax due upon such redetermination, if any, shall be paid upon notice and demand by tie collector, or the amount of tax overpaid, if any. shall be credited or refunded to the taxpayer...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...affected, and the amount of tax due upon such redetermination, 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 281. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...affected, and the amount of tax due upon such redetermination, 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 281. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,...if any, shall be paid upon notice and demand by the colle(-tor, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in...
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Reports of the U.S. Board of Tax Appeals, Volume 2

United States. Board of Tax Appeals - 1926 - 1616 pages
...income, war-profits, and excess-profits taxes 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. This taxpayer made no claim for amortization in its returns for either 1918, 1919, 1920, or 1921, but...
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