| Eric Louis Kohler - 1927 - 618 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...or refunded to the taxpayer as provided in section 284. If the amount determined as the amount which should have been assessed is greater than the amount... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...or refunded to the taxpayer as provided in section 322, without the filing of claim therefor. If the amount determined as the amount which should have... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...which should have been assessed, such excess shall be refunded. If the amount determined as the amount which should have been assessed is greater than the... | |
| United States. Board of Tax Appeals - 1927 - 1522 lapas
...should have been assessed has beeii determined by a decision of the Board which has become final, * * * if the amount already collected exceeds the amount...which should have been assessed, such excess shall be refunde'd. Substantially the same provision is contained in section 319 (c), which reads : If the Board... | |
| United States - 1928 - 1164 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...which should have been assessed, such excess shall be refunded. If the amount determined as the amount which should have been assessed is greater than the... | |
| United States - 1928 - 268 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...which should have been assessed, such excess shall be refunded. If the amount determined as the amount which should have been assessed is greater than the... | |
| Robert Hiester Montgomery - 1927 - 592 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...or refunded to the taxpayer as provided in section 284. If the amount determined as the amount which should have been assessed is greater than the amount... | |
| United States. Internal Revenue Service - 1929 - 176 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...which should have been assessed, such excess shall be refunded. If the amount determined as the amount which should have been assessed is greater than the... | |
| Robert Hiester Montgomery - 1927 - 592 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...If the amount already collected exceeds the amount <d»termined as the amount which should have been assessed, such excess shall be credited or refunded... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...stayed by the bond, shall be collected as part of the tax upon notice and demand from the collector, and any remaining portion of the assessment shall...or refunded to the taxpayer as provided in section 322, without the filing of claim therefor. If the amount determined fcas the amount which should have... | |
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