 | United States - 1921 - 642 pages
...war-profits, and excess-profits INCOMI TAI. amount of tax due upon such redetermination, if any, shall be paid upon notice and demand by the collector, or the amount...any, shall be credited or refunded to the taxpayer in accord1 ance with the provisions of section 252 ; ber£ie?cs'°llwells'tlm" (9) In the case of mines,... | |
 | United States. Internal Revenue Service - 1921 - 348 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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 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. I a the case of such a tax accrued but not paid, the Commissioner as a condition precedent to... | |
 | Eric Louis Kohler - 1924 - 514 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... | |
 | Frank Erastus Webner - 1924 - 488 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. Many of the Government contracts which were entered into during the period of the war, contained... | |
 | United States - 1924 - 260 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 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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... 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. 
