Page:United States Statutes at Large Volume 44 Part 2.djvu/95

 SIXTY-NINTH GONGRESS.2» ;Sms; il. · CHP27. 1926. 55 uaxnunon ¢¤•_nn·u1u¢ mo nha·mu¢r1r1m·:1oiw;%:•rt‘ra1r_é_    N Snot sm. mamma pmtaeebil .im¢h¤§ie¢¤r¤,s. me use Com- _=;;·;m·· ····= misioner shall examine it andehall deteumimvthe cormctamoimtt i ofthetax. t —·    I. ` by s O u 8*** Qr...“”*e;¥ *·*· i*·:‘*··...# *··w;.;.in·.ii‘.:m.·:,,..,.ctt·····**····*·*‘    0....i ·‘ 2::.: =s···°"°"ii¤'“·"*’ more ‘ amoun = · · _ V un X _- ·=¤¤¤¤- indzallmmt, theiexeemshall he ooeditadfagainst the..anp•id·install·- menta,£i¢.•ny. It the  alreedytpaid; vhethezg; amen the C'°‘”‘°"°'°""· banc m¢nllm•nts,texe•eda amount determined eeonea amount of the tax, the excem shall be credited or refunded as pro- Meow. vided; in. ‘ ‘ e . nixomxcx nv ux °·°<*¤¤¥*¤*¤· teapectof A tax impwei by Thi “‘°°*“*°"°'°*· e rm ency meana—— r · » V · (1) The amount by which the  by this title exceeds TM •¤°¤¤* “*·*·{ 2.: ·m::.2i Mn ·¤ “·· as 2 **·· .‘T.iH"£;t“£3° i..:*:......n·*·~**:,·* m izmsmm °’ "‘ amo so wn on e um i y- amoqnts ipreizioualy aeseesed (or collected without aaeesnent) as • deflcienc ,and decrepsod by the amounts previously abated, credited, refundetgorotbenwasem `dia respect efeuchtaxyor edi. 4  (2) If no amount is aliixvn asthe tax by xhe taxpayer upon his ,,§,,”,Q‘;*;,‘;,§u,“,§,,°:; return, or if no return na madeby thetaxpayer, then the amount ¤•¤•~ by which the tax exceeds the amounts preuouslyessuaed (or col- lected without asacmment) as a,dcfio1ency;’but such amounts pre- viously assessed, or collected yvithout snowman? shall Brat be dm gtrgsed by thedarnounts pm;wu:lhyh•:awd, ited, refunded, ot rmsa repan m·:ee$ct’ o vsu » ’ . _ Sno. 274. (a) H in- e·caee ofany taxpayer, the Commisebner dN¤¤¤•l ll ¤> *·¤v¤•¢ determines that there is a~de6ciency  of the   ` Syathia title, gx: Cormniesigyner is aut _1 www c euob cnw to tlxm ° _ _ .` 'D o A to Board of such notice is mailed wot corrinting 8;:1; its the day ;TupX;:°“ the taxpayer may file a petition with the Ecard of 'I\x Appeals for as redetzermination of the deficiency., Except as otherwisetptw uljg gg; ggked inlggidivision (d) or S) oéogcis section ortin   or ·so•saenment_ a: iencyinnspeot- e immd by this title and nodlatrelnt or pmceedin§ in ceurtfor its co `o¤drdlbe:m•de,beg¤n,cu·p1·eeec¤bedunt¢i suehnoticehae been mailed ao the uzpayer, nor until the exgiration of eueb. 60·day Eiod, n:fr,gf E   has becgnzledxvzgwi the,eBoa¤d, :the b wm ‘ ‘ s become .· diy _ vie _" ¤ Y sions ei »¤¤::“& •:_u» gamma sem;. me   eglqiien "'°°°" ““°"°"‘ a t¤r beglnmngo su proceeding ordistrannt the tin:. auch prohibition is in fonee may be enjoined by a pim t  the taxpayer Bleu a ¤A»etition~with the   the entine ,,1§§§’§f’,,§,‘§,{,'”°‘§" ruined ae ahed ciency by the deoiaionbg the Beard ¤¤•¤1·¤r»¤¤<>¤¤*·<{ which has become final shall be assessed and shall ·phid.¤pon niece and daandivem tgne iolltaegor. No parttuzofdthe amount ,§°";§’,°c‘g$¤",,_“'“°“”‘ ••nmned' a de5e¤¤e' t mminsioner · uallowed` as anti by   of   which has become Baal shall be assesagoor he collected by distraint or by pmceedingén court with { · m. 0%:; Ifuthe taxpaglnidoes not {ile a petition with the Board within ¤,$$Y'$’f:x2£’]°"§f“‘”d the time prescribed in subdivision (ai of this section, the deficiency,