 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 as provided in section 271 (b) (1) and (3), if a return was made by the taxpayer and an amount...  IRS, Taxing the Heroin Barons: Hearings Before the Subcommittee to ... - 306. lappuseautors: United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Investigate Juvenile Delinquency - 1976 - 627 lapasPilnskats - Par šo grāmatu
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...this chapter, "deficiency" means the amount by which the tax imposed by this chapter exceeds * * * the amount shown as the tax by the taxpayer upon his return * * *. The defendant contends that a "deficiency," as that term is used in the above provisions, existed... | |
 | Philippines - 1986 - 492 lapas
...this title, the term 'deficiency' means: (1) The amount by which the tax imposed by this Title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...title the term " deficiency " means (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...title the term "deficiency" means (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | John F. Sherwood - 1925 - 206 lapas
...title the term "deficiency" means (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...title the term "deficiency ' means (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | 1926 - 1118 lapas
...this title the term 'deficiency' means the amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...title the term "deficiency" means: ( 1 ) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
 | 1926 - 1086 lapas
...this title the term 'deficiency' means the amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return; but the amount so shown on the return shall first be increased by the amounts previously assessed (or... | |
 | United States. Board of Tax Appeals - 1926 - 1512 lapas
...expressly defined in section 273 as (1) The amount by which the tax imposed by this title exceeds the amount shown as the tax by the taxpayer upon his return ; but the amount so shown on the return shall first be increased by the amounts previously assessed... | |
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