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" ... upon 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 322. "
The Federal Statutes Annotated: Containing All the Laws of the United States ... - Strana 111
autor/autoři: United States - 1920
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Cases Decided in the Court of Claims of the United States, Svazek 67

United States. Court of Claims - 1929 - 762 str.
...the taxes imposed by this title and by Title III for the year or years affected shall be redetermlned and the amount of tax due upon such redetermination,...in accordance with the provisions of section 252. Opinion of the ( t, urt by regulation, and if the language of the statute is plain, unambiguous, and...
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The Federal Reporter

1927 - 1130 str.
...taxes imposed by this title and by title III for the year or years affected shall be redetermined ; and the amount of tax due upon such redetermination,...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 he has...
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Official Gazette, Svazek 82,Vydání 30–32

Philippines - 1986 - 492 str.
...redetermir.ation, if any, shall be paid by the taxpayer upon notice and demand by the Commissioner, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer. In the case of such a tax accrued but not paid, the Commissioner as a condition precedent to the allowance...
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State Finances, Svazek 3,Vydání 6

New York (State). Comptroller's Office - 1919 - 24 str.
...and (3) by authority of any foreign government. (Section 360, subdivision 3) (i) In general, in the case of mines, oil and gas wells, other natural deposits,...for depletion and for depreciation of improvements in the manner provided by law and according to rules and regulations to be established by the comptroller....
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Manual for the Oil and Gas Industry Under the Revenue Act of 1918

United States. Internal Revenue Service - 1919 - 168 str.
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined, and the amount of tax due upon such redetermination,...in accordance with the provisions of section 252. To determine the deduction allowable under this provision see Regulations 45, Revised, arts. 181~188....
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 str.
...taxes imposed by this title and by Title III for the year or years affected shall be redetermined ; and the amount of tax due upon such redetermination,...in accordance with the provisions of section 252. (10) In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 str.
...by this title and by Title III (par. 211-286) for the year or years affected shall be redetermined; and the amount of tax due upon such redetermination,...taxpayer in accordance with the provisions of Section 252 (par. 195) ; 157. (9) In the case of mines, oil and gas wells, other natural deposits, and timber,...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 str.
...the taxes imposed by this title and by Title III for the year or years affected shall be redetermined and the amount of tax due upon such redetermination,...any, shall be credited or refunded to the taxpayer hi accordance with the provisions of section 252; (9) In the case of mines, oil and gas wells, other...
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Congressional Serial Set

1919 - 460 str.
...affected, and the amount of tax due upon such redctennination, if any, shall be paid by the taxpayer upon notice and demand by the collector, or the amount...taxpayer in accordance with the provisions of section two hundred and fifty-two. In the case of such a tax accrued but not paid, the commissioner as a condition...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 str.
...amount of tax due upon such, redetermination, of any, shall be paid by the taxpayer upon notice am! demand by the collector, or the amount of tax overpaid,...in accordance with the provisions of section 252. In the ease of such a tax accrued but not paid, the Commissioner as a condition precedent to the allowance...
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