 | Robert Hiester Montgomery - 1919 - 1016 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; (1o) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable... | |
 | Robert Hiester Montgomery - 1923 - 1760 pages
...which such incorrect credit was granted. The amount of tax, if any, due upon sucli 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... | |
 | United States. Congress. Senate. Appropriations Committee - 1930 - 122 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;" The determination of the "reasonable allowance" for amortization of war facilities involves in... | |
 | United States. Congress. Senate. Committee on Appropriations - 1930 - 120 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;" The determination of the "reasonable allowance" for amortization of war facilities involves in... | |
 | United States. Internal Revenue Service - 1931 - 502 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 or... | |
 | United States. Court of Claims - 1933 - 802 pages
...accordingly. Any amount found to be due to the taxpayer upon tbe basis of such redetormlnation shall bo credited or refunded to the taxpayer in accordance with the provisions of section 252." i Article 263, Regulation 45, under the revenue act of 1918. Opinion of the Court because of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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 or... | |
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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. 
