| Philippines - Law - 1986 - 492 pages
...As used in this Chapter, in respect of a tax imposed by this title, the term 'deficiency' means: (1) The amount by which the tax imposed by this Title...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... | |
| Taxation - 1927 - 1150 pages
...proof or authentication thereof." "Sec. 273. As used in this title the term 'deficiency' means — the amount by which the tax imposed by this title...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
...article 1302. DEFICIENCY IN TAX SEC. 273. As used in this title the term " deficiency " means — (1) The amount by which the tax imposed by this title...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... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...section 281. DEFICIENCY IN TAX SEC. 273. As used in this title the term "deficiency ' means — (1) The amount by which the tax imposed by this title...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
...section 281. Deficiency in Tax. Sec. 273. As used in this title the term "deficiency" means — (1) The amount by which the tax imposed by this title...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...section 281.33i DEFICIENCY IN TAX. SEC. 273. As used in this title the term "deficiency" means — (1) The amount by which the tax imposed by this title...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 - 1616 pages
...assessment of such taxes. The Revenue Act of 1924 defines the term "deficiency" in section 273 (1) as " the amount by which the tax imposed by this title...amount shown as the tax by the taxpayer upon his return " with certain other provisions not material in this proceeding. If the Board may claim jurisdiction... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...section 281. Deficiency in Tax, SEC. 273. As used in this title the term "deficiency" means: ( 1 ) The amount by which the tax imposed by this title...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
...proof or authentication thereof." "Sec. 273. As used in this title the term 'deficiency' means — the amount by which the tax imposed by this title...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... | |
| |