 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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... | |
 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 286 pages
...deduction originally allowed was incorrect, the tax 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 of the tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions... | |
 | United States. Congress. Senate. Committee on Finance. Subcommittee on H. R. 5529 - 1936 - 288 pages
...any time, subject to the provisions of section 272, without regard to the provisions of section 275. The amount of tax overpaid, if any, shall be credited...taxpayer in accordance with the provisions of section 322. I might say, in connection with that last proviso, it is generally the thought that there shall... | |
 | United States. Congress. Senate. Committee on Finance. Subcommittee on H. R. 5529 - 1936 - 284 pages
...incorrect, the tax for the year or years affected shall be redetermined ; and the amount of tax clue upon such redetermination, if any, shall be paid upon...notice and demand by the collector, or the amount of the tax overpaid, if any, shall be credited or refunded to the taxpayer In accordance with the provisions... | |
 | United States - 1939 - 780 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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | 1939 - 1030 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... | |
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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. 
