| United States. Court of Claims - Law reports, digests, etc - 1929 - 868 pages
...the excess so paid shaljl be credited against the subsequent installments; and if the amount already exceeds the correct amount of the tax, the excess...in accordance with the provisions of section 252." Section 252, omitting irrelevant portions, reads as follows : " That if upon examination of any return... | |
| United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...If the amount already paid exceeds that which should have been paid on the basis of the installments recomputed, the excess so paid shall be credited against...amount already paid exceeds the correct amount of tax, the excess shall be credited or refunded to the taxpayer. If the amount already paid is less than... | |
| United States. Court of Claims - Law reports, digests, etc - 1926 - 1122 pages
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. If such net loss is in excess of the net income OpInloB of the Coirt for such preceding taxable year,... | |
| United States. Court of Claims - Law reports, digests, etc - 1928 - 760 pages
...If the amount already paid exceeds that which should have been paid on the basis of installments as recomputed, the excess so paid shall be credited against...subsequent installments; and if the amount already exceeds the correct amount of the tax, the excess shall be credited or refunded to the taxpayer in... | |
| United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...any, shall be paid upon 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. Opinion of the ( t, urt by regulation, and if the language of the statute is plain, unambiguous, and... | |
| Law reports, digests, etc - 1927 - 1130 pages
...any, shall be paid upon 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." The clear object of the statute is to relieve a man from being taxed upon his ships, in case he has... | |
| Tennessee Bar Association - Bar associations - 1927 - 536 pages
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 284. If such net loss is in excess of the net income for such preceding taxable year, the amount of... | |
| Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...redetermincd accordingly. Any amount found to be due to the taxpayer upon the basis of such redetennination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. If such net loss is in excess of the net income for such preceding taxable year, the amount of such excess... | |
| 1920 - 136 pages
...redetermined accordingly. Any amount found to be due to the taxpayer upon the basis of such redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of Section 252. * * *" The taxpayer is given the option (i) of paying the tax in full and making claim for a refund... | |
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