 | United States. Court of Claims, Audrey Bernhardt - 1962 - 784 halaman
...exceeds the amount shown on the taxpayer's return, plus other amounts previously assessed and minus amounts "previously abated, credited, refunded or otherwise repaid in respect of such tax." Under that statute it could well be urged that the $64,000 had, in effect, been "credited" to the plaintiff... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...assessed (or collected without assessment) as a deflciency ; but such amounts previously assesstxl, or collected without assessment, shall first be decreased...credited, refunded, or otherwise repaid in respect of sucb tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner determines that there Is... | |
 | 1927 - 1150 halaman
...increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited,...refunded, or otherwise repaid in respect of such tax. • • •" "Sec. 274. (a) If, in the case of any taxpayer, the Commissioner determines that there... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 halaman
...increased by the amounts previously assessed (or Collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited, refunded, or otherwise repaid in respect of such to; or ment, shall first be decreased by the amounts previously abated, credited, refunded, or otherwise... | |
 | John F. Sherwood - 1925 - 206 halaman
...in section 281. Deficiency in Tax. Sec. 273. As used in this title the term "deficiency" means — (1) The amount by which the tax imposed by this title...refunded, or otherwise repaid in respect of such tax. only as hereinafter provided. Within 60 days after such notice is mailed the taxpayer may file an appeal... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...in section 281. DEFICIENCY IN TAX SEC. 273. As used in this title the term "deficiency ' means — (1) The amount by which the tax imposed by this title...refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner determines that there is a deficiency... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...section 281.33i DEFICIENCY IN TAX. SEC. 273. As used in this title the term "deficiency" means — (1) The amount by which the tax imposed by this title...refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner determines that there is a deficiency... | |
 | United States. Board of Tax Appeals - 1926 - 1508 halaman
...where there is a statutory deficiency. Such a deficiency is expressly defined in section 273 as — (1) The amount by which the tax imposed by this title...refunded, or otherwise repaid in respect of such tax. Evidently the amount previously collected must be subtracted from the amount of tax imposed by the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...repaid in respect of such tax; or (2) If no amount is shown as the tax by the taxpayer upon his returr or if no return is made by the taxpayer, then the...refunded, or otherwise repaid in respect of such tax. SEC. 274. (a) If, in the case of any taxpayer, the Commissioner determines that there is a deficiency... | |
 | 1926 - 1118 halaman
...increased by the amounts previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, credited,...refunded, or otherwise repaid in respect of such tax. • » •" "Seo. 274, (a) If, in the ease of any taxpayer, tie Commissioner determines that there... | |
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If no amount is shown as the tax by the taxpayer upon his return, or if no return is made by the taxpayer, then the amount by which the tax exceeds the amounts previously assessed (or collected without assessment) as a deficiency; but such amounts previously... 
