 | United States. Congress. Senate. Committee on Finance - 1926 - 238 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,...taxpayer in accordance with the provisions of section 252 * * *." A similar provision is contained in the revenue act of 1921, the principal difference being... | |
 | 1927 - 1134 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." The clear object of the statute is to relieve a man from being taxed upon his ships, in case he has... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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 322. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the... | |
 | Eric Louis Kohler - 1927 - 618 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 284. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the... | |
 | 1927 - 1140 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,...notice and demand by the collector, or the amount for in May, 1018, but which was not built until of tax overpaid, if any, shall be credited or after... | |
 | United States. Board of Tax Appeals - 1928 - 1560 pages
...year or years affected shall be redetermiued and the amount of tax due upon such redetermiiiation, if any, shall be paid upon notice and demand by the...in accordance with the provisions of section 252. The Commissioner at the hearing did not seriously contend that the petitioner was not actively engaged... | |
 | United States - 1928 - 268 pages
...affected, and the amount of the 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 322. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the... | |
 | United States - 1928 - 1164 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 1065. In the case of such a tax accrued but not paid, the commissioner as a condition precedent to... | |
 | Robert Hiester Montgomery - 1923 - 1760 pages
...income, war-profits, and excess-profits 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; .... In accordance with a joint resolution of Congress dated March 3, 1921, that date is to be considered... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...income, war-profits, and excessprofits taxes for the year or years affected shall be redetermined ; and the amount of tax due upon such redetermination,...taxpayer in accordance with the provisions of section 353; .... Is amortization an exemption? — The Solicitor holds that amortization is "an allowance... | |
| |
... 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. 
