 | Law reports, digests, etc - 1927 - 1130 pages
...termination of the present war, the Commissioner may, and at the request of the taxpayer shall, re-examine the return, and if he then finds as a result of an...title III for the year or years affected shall be redetermined ; and the amount of tax due upon such redetermination, if any, shall be paid upon notice... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...shall redetermine the amount of the tax due under Part II of this title for the year or years affected, and the amount of tax due upon such redetermination, if any, shall be paid by the taxpayer upon notice and demand by the collector, or the amount of tax overpaid, if any, shall... | |
 | United States. Internal Revenue Service - Natural gas - 1919 - 168 pages
...termination of the present war the Commissioner may, and at the request of the taxpayer shall, reexamine the return, and if he then finds as a result of an...Title III for the year or years affected shall be redetermined, and the amount of tax due upon such redetermination, if any, shall be paid upon notice... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...termination of the present war the Commissioner may, and at the request of the taxpayer shall, reexamine the return, and if he then finds as a result of an...Title III for the year or years affected shall be redetermined and the amount of tax due upon such redetermination, if any, shall be paid upon notice... | |
 | Accounting - 1919 - 500 pages
...termination of the war the commissioner may, and, at the request of the taxpayer, shall, reexamine the return ; and if he then finds as a result of an...deduction originally allowed was incorrect, the taxes shall be redetermined accordingly. Notwithstanding the 425 ***•« The Journal of Accountancy clear... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...President, the Commissioner of Internal Revenue may, and at the request of the corporation must, re-examine the return and if he then finds as a result of an...the deduction originally allowed was incorrect, the income and war profits and excess-profits taxes for the year or years affected must he re-determined... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...termination of the present war the Coi missioner may, and at the request of the taxpayer shall, reexamine tl return, and if he then finds as a result of an appraisal or from oth evidence that the deduction originally allowed was incorrect, the tax imposed by this title and... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...proclamation of the President, the Commissioner may, and at the request of the taxpayer must, re-examine the return and if he then finds as a result of an appraisal or other evidence that the deduction originally allowed is incorrect, the income and war-profits and excess-profits... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...at the request of the taxpayer shall, reexamiue the return, and if he then finds as a result of au appraisal or from other evidence that the deduction originally allowed was incorrect, the tax imposed by this title and by Title III (par. 211-286) for the year or years affected shall be redetermined;... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...termination of the present war the Commissioner may, and at the request of the taxpayer shall, reexamine the return, and if he then finds as a result of an...Title III for the year or years affected shall be redetermined and the amount of tax due upon such redetermination, if any, shall be paid upon notice... | |
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... notice and demand by the collector, or the amount of tax overpaid, if any, shall be credited or refunded to the taxpayer in accordance with the provisions of section 252... 
