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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... "
Code of Federal Regulations: 1949-1984 - Página 98
1973
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen423

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1977 - 970 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 subsection (b)(2), made." 26 USC §6211 (a) (1970 ed. and Supp. IV). See also Treas. Reg. §301.6211-1...
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Cases Decided in the United States Court of Claims ... with ..., Volumen144

United States. Court of Claims, Audrey Bernhardt - 1941 - 966 páginas
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...(b) (2), made. There shall then be ascertained the increase or decrease in the tax previously determined which results solely from the correct exclusion,...
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United States Code, Volumen3

United States - 1953 - 1744 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 m subsection (b) (2) , made. (b) Rules for application of subsection (a). For the purposes of this section...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall...deficiency, over — (2) the amount of rebates, as denned in section 271 (b) (2), made. There shall then be ascertained the increase or decrease in the...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...exceeds the excess of — (1) the sum of (A) the amount shown as the tax by the (axpayer upon his return, if a return was made by the taxpayer and an amount...over — (2) the amount of rebates, as defined in subsection (b) (2), made. (b) KULES FOR APPLICATION OF SUBSECTION (a). — For the purposes of this...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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...over — (2) the amount of rebates, as defined in subsection (b) (2), made. (b) RULES FOR APPLICATION OF SUBSECTION (a). — For the purposes of this...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1978 - 1400 páginas
...(determined as provided in section 6211(b) (1) and (3), relating to the definition of deficiency), if a return was made by the taxpayer and an amount...over— (2) The amount of rebates, as defined In section 6211(bX2), made. There shall then be ascertained the Increase or decrease In tax previously determined...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 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 subsection (b) (2), made. (b) Rules for application of subsection (a). For purposes of this section...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 990 páginas
...(determined as provided in section 6211 (b) (1) and (3), relating to the definition of deficiency), if a return was made by the taxpayer and an amount...deficiency, over — (2) The amount of rebates, as denned in section 6211 (b) (2), made. There shall then be ascertained the increase or decrease in tax...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 420 páginas
...exceeds the excess of — (1) The sum of (A) The amount shown as the tax by the taxpayer upon bis return, if a return was made by the taxpayer and an amount...taxpayer thereon, plus (B) The amounts previously ossosaed (or collected without assessment) as a deficiency, over — (2) The amount of rebates, as...
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