Question: It is the amount by which tax imposed by this Chapter exceeds the amount shown as the tax by the donor upon his return; but

It is the amount by which tax imposed by this Chapter exceeds the amount shown as the tax by the donor upon his return; but the amount so shown on the return shall first be increased by the amount previously assessed (or collected without assessment) as a deficiency, and decreased by the amounts previously abated, refunded or otherwise repaid in respect of such tax. Question 11 Answer a. additional b. surplus c. opportunity d. deficiency

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