 | United States. Tax Court - 1988 - 1400 páginas
...exceeds the excess of— (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plufl (B) the amounts previously assessed (or collected without assessment) as a deficiency, over—... | |
 | United States. Tax Court - 1991 - 712 páginas
...by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown * * * by the taxpayer thereon, plus (B) the amounts previously...(or collected without assessment) as a deficiency * * * [Emphasis added.] Only "if a return was made by the taxpayer" does the tax shown on the return... | |
 | 1972 - 382 páginas
...— (1) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return waa made by the taxpayer and an amount was shown as the...over — (2) The amount of rebates, as defined in subsection (b)(2), made. (b) Rules for application of subsection (a). For purposes of this section... | |
 | 1973 - 868 páginas
...(determined as provided In section 6211 (b) (1) and (3), relating to the definition of deficiency), if в return was made by the taxpayer and an amount was...— (2) The amount of rebates, as defined in section 6211 (b) (2), made. There shall then be ascertained the Increase or decrease in tax previously determined... | |
 | United States. Tax Court - 1973 - 912 páginas
...as the tax by the taxpayer upon his return. If a return was made by the taxpayer and an amount wns shown as the tax by the taxpayer thereon, plus (B)...over — (2) the amount of rebates, as defined In subsection (b)(2), made. (b) ROLES iron APPLICATION or SUBSECTION (a). — For purposes of this section... | |
 | United States. Renegotiation Board - 1973 - 472 páginas
...the tax by the taxpayer on his return (determined as provided in section 6211(b) (1), (3), and (4), if a return was made by the taxpayer and an amount...was shown as the tax by the taxpayer thereon, plus (ii) the amounts previously assessed (or collected without assessment) as a deficiency, over — (B)... | |
 | 1973 - 882 páginas
...tax by the taxpayer on his return (determined as provided in section 6211 (b) (1) and (3) ). if » return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (11) The amounts previously assessed (or collected without assessment) as a deficiency, over — (B)... | |
 | 1976 - 440 páginas
...than Section 3761, or by rule of law, the amount by which the tax for such year under such chapters la decreased by the application of paragraph (1) or paragraph...amount was shown as the tax by the taxpayer thereon, pins (B) the amounts previously assessed (or collected without assessment) as a deficiency, over —... | |
 | United States. Law Enforcement Assistance Administration - 1976 - 326 páginas
...the excess of — "(1) the sum of "(A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount...over — "(2) the amount of rebates, as defined in «ub*ection (b)(2), made. "(b) Rules for Application of Subsection (a). — For purposes of this section... | |
 | 1976 - 420 páginas
...of— (1) The sum oí (A) The amount shown as the tax by the taxpayer upon his return. 11 a return wae made by the taxpayer and an amount was shown as the...assessment) as a deficiency, over — (2) The amount oí rebates, as defined In subsection (b)(2), made. (b) Rules for application of subsection (a). For... | |
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deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — ( 1 ) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax... 
