296 SI`XTY—EIGHTH ooivennss. Sess. 1. ca. 234. 1924. N°¤}‘;<§i¤;:¤g¤8hm (2) In the case of a nonresident alien individual, and of a foreign me foreign corpora: corporation not having an office or place of business lll the United %‘},‘?,,,§'§,l§?,§E§_°°l°°i” States, on or before the fifteenth day of June following the close of the calendar year, or, if the return should be made on the basis of a Hscal year, then on or before the fifteenth day of the sixth www in mr in moigth fpllorpvling the close of the fisqagrear. th t _ f 1 ' e ta a er ma eec a e ax in our equa shammi insialluiexits, in wliilcihycase tl; first instzillgient shall be paid on or before the latest date prescribed in subdivision (a) for the Iiuagyinent of the tax by the taxpayer, the second installment shall paid on or before the fifteenth day of the third month, the third installment on or before the fifteenth day of the sixth month, and the fourth installment on or before the fifteenth day of the ninth month, wma mmm on after such date. _ _ _ damn. (2) If any installment is not paid on the date fixed for its pay- ment, the whole amount of the tax unpaid shall be paid upon notice E I . n mma on and demand from the collector. _ request. (c) (1) At the request of the taxpayer, the Commissioner may extend the time for payment of the amount determined as the tax by the taxpayer or any installment thereof, for a period not to exceed six months from the date prescribed in subdivision (a) or ,,,,1Q“,{"°”* °“ °““‘°` (b) for the payment of the tax or an installment thereof. In such case the amount in respect of which the extension is granted shall , be paid on or before the date of the expiration of the period of the extension. I“*°'°“°“°‘“’“‘°“· IS2) If the time for payment is thus extended there shall be ‘ co ected, as a part of such amount, interest thereon at the rate of 6 per centum per annum from the date when such payment should have been made if no extension had been granted, until the expiration of the period of the extension. m*}gfm;,’,§}“,°:,,**,§6_ ‘° (41) The provisions of this section shall not apply to the payment A¤¢¤»v1>·277»¤85· of a tax required to be withheld at the source under section 221 or 237. ,u§m‘§'g‘g°“°° °' '°‘ nxxmuxrrox or xxruim nm nnrnnmrxxrioir or mx. _ ,,,',l`§ec§’§i.-fs ’°°“ °° Sec. 271. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct Owmymenw amount of the tax. ovnarnumxrs. - p_§$&}{},*'g,§c§gmj(};E Sec. 272. If the taxpayer liasfaid as an installment of the tax rwmmounr. rncre than the amount determme to be the correct amount of such Crum W mud H installment, the excess shall be cred1ted against the unpaid installpaid. ments, if any. If the amount already paid, whether or not on the basis of installments, exceeds the amount determined to be the PM correct amount of the tax, the excess shall be credited or refunded ·*’·“°'· as provided in section 281. D°°°l°°°yi°°°L nnmomxcr IN mx. Meaning of term. . . . immense erm sx. Sec. 273. As used in this title the term " deficienc " means- $_"°*”¤ by *¤· (1) The amount by which the tax imposed by thi; title exceeds the amount shown as the tax by the taxpayer u on his return; Conditions. but the amount so shown on the return shall first lac increased by the amounts previously assessed (or collected without assessment) as a_ deficiency, and decreased by the amounts previously abated, Amount of m eb credited, refunded, or otherwise repaid in respect of such tax; or ggg%¤gprev1¤usassess- _(2) If 110 {1111011Ilt IS Shown as the tax by the taxpayer upon - his return, or if no return IS made by the taxpayer, then the amount
