 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 lapas
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...(b) (2), made. There shall then be ascertained the increase or decrease in the tax previously determined which results solely from the correct exclusion,... | |
 | United States - 1953 - 1744 lapas
...exceeds the excess of (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was m subsection (b) (2) , made. (b) Rules for application of subsection (a). For the purposes of this section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...deficiency, over (2) the amount of rebates, as denned in section 271 (b) (2), made. There shall then be ascertained the increase or decrease in the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...exceeds the excess of (1) the sum of (A) the amount shown as the tax by the (axpayer upon his return, if a return was made by the taxpayer and an amount...over (2) the amount of rebates, as defined in subsection (b) (2), made. (b) KULES FOR APPLICATION OF SUBSECTION (a). For the purposes of this... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...exceeds the excess of (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount...over (2) the amount of rebates, as defined in subsection (b) (2), made. (b) RULES FOR APPLICATION OF SUBSECTION (a). For the purposes of this... | |
 | 1970 - 436 lapas
...provided for in the agreement deferring payment or repayment of excessive profits eliminated or (ii) the amount of excessive profits eliminated for the...There shall then be ascertained the decrease in tax previously determined which results solely from the application of paragraph (1) or paragraph (2) of... | |
 | 1971 - 406 lapas
..."taxable year 1942" and "taxable year 1943" shall have the meanings assigned to them by section в (g) of the Current Tax Payment Act of 1943. (3) Credit...There shall then be ascertained the decrease in tax previously determined which results solely from the application of paragraph (1) or paragraph (2) of... | |
 | 1978 - 480 lapas
..."taxable year 1942" and "taxable year 1943" shall have the meanings assigned to them by section 6(g) of the Current Tax Payment Act of 1943. (3) Credit...There shall then be ascertained the decrease in tax previously determined which results solely from the application of paragraph (1) or paragraph (2) of... | |
 | 1973 - 424 lapas
...than Section 3761, or by rule of law, the amount by which the tax for such year under such chapters la decreased by the application of paragraph (1) or paragraph...There shall then be ascertained the decrease in tax previously determined which results solely from the application of paragraph (1) or paragraph (2) of... | |
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There shall first be ascertained the tax previously determined for the prior taxable year. The amount of the tax previously determined shall be the excess of (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return (determined... 
