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<h1>Repeal of Section 234 removes deemed credit for taxes paid by withholding or advance payments against provisional assessments</h1> Section 234 has been omitted; historically it treated tax collected by deduction or paid in advance under specified chapters as being credited against a provisional assessment under the then-applicable provision corresponding to provisional assessment. The provision ensured that taxes paid through withholding or advance payments were deemed to have been paid for the purpose of meeting a provisional assessment, but the section was subsequently repealed and no longer forms part of the income-tax statute.