| United States. Court of Claims - 1934 - 914 halaman
...rate of 6 per centum per annum from the date such tax, penalty, or sum was paid to the date of the allowance of the refund, or in the case of a credit,...of the amount against which the credit is taken." This provision was inserted for the purpose of supplying an omission in former acts wherein the taxpayer... | |
| United States. Court of Claims - 1930 - 854 halaman
...ttie payment of interest on all refunds and credits from the date the tax was paid to the date of the allowance of the refund, or, in the case of a credit,...the due date of the amount against which, the credit was taken, and provided that if the amount against which the credit was taken was an additional assessment,... | |
| United States. Internal Revenue Service - 1924 - 396 halaman
...from the date such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term " additional assessment " as used in this... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 44 halaman
...annum from the date of payment to the date of allowance of the refund ; or in case of a credit either to the due date of the amount against which the credit is taken, or if the credit is taken against an additional assessment, to the date of the assessment of that amount.... | |
| John F. Sherwood - 1925 - 206 halaman
...from the date such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...from the date such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against...which the credit is taken is an additional assessment, then to the date of the assessment, of that amount. The term "additional assessment" as used in this... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...from the date such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
| United States. Congress. House. Committee on Appropriations - 1925 - 136 halaman
...from the date of payment of such tax to the date of allowance of the refund by the commissioner, or in case of a credit to the due date of the amount against which the credit is taken. It is estimated that the interest to be paid on income and profits taxes during the 14 month's period... | |
| United States. Congress. House. Committee on Appropriations - 1926 - 664 halaman
...penalty, or sum was paid to the date of the allowance of the refund, or, in case of a credit, to the clue date of the amount against which the credit is taken;...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
| United States. Congress. House. Committee on Appropriations - 1926 - 1904 halaman
...or sum was paid ¿ the date of the allowance of the refund, or, in case of a credit, to the due dMs4 the amount against which the credit is taken; but if the amount against wb¿ ¿ the credit is taken is an additional assessment, then to the date of the assessm¿ -- of that... | |
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