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" ... 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 323. "
Statistics of Income from Returns of Net Income - Page 269
by United States. Internal Revenue Service - 1951
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 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 Com- gi*e£n {Jy toUx! missioner as a condition...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 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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Federal Income Tax and Its Relation to Real Property: Prepared on Behalf of ...

Real Estate Board of New York - 1920 - 104 pages
...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; (11) Contributions or gifts made within the taxable year to corporations organized and operated...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 pages
...of this title for the year or years affected, and the amount of tax due upon such redetermination, the source as hereinafter required, if such annual...does not exceed the sum of $3,000 or is not fixed or an}*, shall be credited or refunded to the taxpayer in accordance with the provisions of section 252....
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 pages
...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...
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Public Accounting and Auditing...

John F. Sherwood - 1920 - 272 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." Inventories Prescribed in Certain Cases. (Reg. No. 33, 1918, 1f353.) "Gross income for the purpose...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 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...
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Comptroller's Regulations Relating to the Income Tax Issued Pursuant to ...

1920 - 188 pages
...for which such incorrect credit was granted. The amount of tax, if any, due upon such redetennination shall be paid by the taxpayer upon notice and demand by the Comptroller. The amount of tax, if any, shown by such redetermination to have been overpaid shall be...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 104 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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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 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...to the taxpayer in accordance with the provisions Bond to be given by taxpayer. Evidence. Individual returns. Partnership returns. of section 252. In...
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