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" If accrued taxes when paid differ from the amounts claimed as credits by the taxpayer, or if any tax paid is refunded in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax for the year or years affected... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 249. lappuse
1978
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Official Gazette, 82. sējums,30-32. izdevums

Philippines - 1986 - 492 lapas
...for the same taxable year. (5) Adjustments on payment of accrued taxes. — If accrued! trxos vhen paid differ from the amounts claimed as credits by...in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax for the year or years affected, and the amount...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...paid differ from the amounts claimed 'Reg. 45, Art. 845. See Excess Profits Tax Procedure, Chapter X. as credits by the taxpayer, or if any tax paid is...in whole or in part, the taxpayer shall notify the Commissioner, who shall redetermine the amount of the tax due under Part II of this title for the year...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be. 112. (b) If accrued taxes when paid differ from the amounts...in whole or In part, the taxpayer shall notify the Commissioner who shall redetennine the amount of the tax due under Part II of this title for the year...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be (b) If accrued taxes when paid differ from the amounts...in whole or in part, the taxpayer shall notify the Commissioner who shall redetermine the amount of the tax due under Part II of this tille for the year...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be. (b) If accrued taxes when paid differ from the amounts...in whole or in Part, the taxpayer shall notify the Commissioner who shall redetermine the amount of the tax due under Part II of this title for the year...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be. (b) If accrued taxes when paid differ from the amounts...in whole or in part, the taxpayer shall notify the Commissioner who shall redetermine the amount of the tax due under Part II of this title for the year...
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Federal Taxes: Complete Digest of the Revenue Law, Fixing the Rates for 1918 ...

Ewell D. Moore - 1919 - 44 lapas
...taxable year by the partnership, estate or trust to a foreign country or to any US possession. If accured taxes when paid differ from the amounts claimed as...paid is refunded in whole or in part, the taxpayer will notify the commissioner who will redetermine the tax due under the individual income tax provisions...
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Congressional Serial Set

1919 - 460 lapas
...any possession of the United States, as the case may Tie. (b) If accrued taxes when paid differ ftom the amounts claimed as credits by the taxpayer, or...in whole or in part, the taxpayer shall notify the commissioner, who shall rcdetcnnine the amount of the tax due under Part It of this title for the year...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 2. sējums

United States - 1920 - 1054 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be. (b) If accrued taxes when paid differ from the amounts...in whole or in part, the taxpayer shall notify the Commissioner who shall redetermine the amount of the tax due under Part II of this title for the year...
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Pamphlets, 35. sējums

Irving National Bank, New York - 1920 - 152 lapas
...taxable year to a foreign country or to any possession of the United States, as the case may be. (b) If accrued taxes when paid differ from the amounts...in whole or in part, the taxpayer shall notify the Commissioner who shall redet.ermine the amount of the tax due under Part II of this title for the year...
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