| United States. Internal Revenue Service - 1919 - 168 pages
...affected shall be redetermined, and the amount of tax due upon such redetermination, if any, shall be paid upon notice and demand by the collector, or the amount...taxpayer, in accordance with the provisions of section 252. To determine the deduction allowable under this provision see Regulations 45, Revised, arts. 181~188.... | |
| United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...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 for such preceding taxable year, the amount of... | |
| Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 428 pages
...subsequent installments; and if the amount already paid exceeds the correct amount of the tax, the excess shall be credited or refunded to the taxpayer in accordance with the provisions of Section 252." Inasmuch as the examination of all returns filed will not be completed by the due date of the... | |
| Prentice-Hall Inc - 1919 - 640 pages
...for which such incorrect credit was granted. The amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the collector. The amount of tax, if any, shown by such redetermination to have been overpaid shall be credited against... | |
| George Edwin Holmes - 1919 - 1048 pages
...for which such incorrect credit was granted. The amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the collector. The amount of tax, if any, shown by such redetermination to have been overpaid shall be credited against... | |
| Guaranty Trust Company of New York - 1919 - 664 pages
...amount of the income tax of such taxpayer, and the amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the collector. Corporations To secure a credit for taxes, a domestic corporation must pursue the same course as that... | |
| Harris, Forbes & co., New York - 1919 - 164 pages
...Credit for Taxes Paid to a Foreign Country, etc. Commissioner to Redetermine Accrued Taxes, etc. IN any, shall be paid by the taxpayer upon notice and demand by the o lector, or the amount of tax overpaid, if any, shall be credited or funded to the taxpayer in accordance... | |
| Henry Montefiore Powell - 1919 - 708 pages
...for which such incorrect credit was granted. The amount of tax, if any, due upon such redetermination shall be paid by the taxpayer upon notice and demand by the Comptroller. The nmount of tax, if any, shown by such redetermination to have been overpaid shall be... | |
| United States - 1920 - 1054 pages
...of this title for the year or years affected, and the amount of tax due upon such redetermination, if any, shall be paid by the taxpayer upon notice...taxpayer in accordance with the provisions of section 252. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the... | |
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