 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 ... - Page 306by United States. Congress. Senate. Committee on the Judiciary. Subcommittee to Investigate Juvenile Delinquency - 1976 - 627 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...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 - Law - 1986 - 492 pages
...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 - Income tax - 1924 - 396 pages
...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 - Income tax - 1925 - 580 pages
...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 - Income tax - 1925 - 206 pages
...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 - Income tax - 1925 - 152 pages
...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... | |
 | Law reports, digests, etc - 1926 - 1118 pages
...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 - Taxation - 1926 - 744 pages
...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... | |
 | Law reports, digests, etc - 1926 - 1086 pages
...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 - Taxation - 1926 - 1508 pages
...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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