...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 284. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...

...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." The clear object of the statute is to relieve a man from being taxed upon his ships, in case...

...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of su< h redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 2u2. If such net loss is in excess of the net income for such preceding taxable year, the amount of...

...subsequent instalments ; 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 § 252." Section 252 of the above act, 42 Stat. at L. 268, provides: "That if, upon examination of...

...subsequent instalments ; 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 § 252." Section 252 of the above act, 42 Stat. at L. 268, provides : "That if, upon examination of...

...of this chapter 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 1065. In the case of such a tax accrued but not paid, the commissioner as a condition precedent to...

...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 284. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the...

...Subdivision (14) was not in the bill as it passed the House, nor in its basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252." Сотр. St. § 6336V8uu. The contention of plaintiff is that under subdivision (14), at the...

...November 30, basis of such redetermination shall be credit1919." A decision of this case involves a coned or refunded to the taxpayer in accordance with the provisions of section 252." Сотр. struction of subdivision (14) of section 234 St. § 6336y8uu. (a) of the Revenue Act,...

...of the tax for the year or years affected, and the amount of tax due upon iuch redete rni i nation, if any, shall be paid by the taxpayer upon notice...the provisions of section 322. In the case of such • tax accrued but not paid, the Commissioner as a condition precedent to the allowance of this credit...