 | 1982 - 60 halaman
...allowed and paid with respect to a credit from the date of overpayment (the due date of the return) to the due date of the amount against which the credit is taken; with respect to a refund, it is paid from the date of overpayment to the date (to be determined by... | |
 | 1983 - 60 halaman
...is paid with respect to a credit from the date of overpayment (generally the due date of the return) to the due date of the amount against which the credit is taken. In the case of a refund, interest is generally paid from the date of overpayment to the date (to be... | |
 | United States. Congress. Senate. Committee on Finance - 1983 - 218 halaman
...is paid with respect to a credit from the date of overpayment (generally the due date of the return) to the due date of the amount against which the credit is taken. In the case of a refund, interest is generally paid from the date of overpayment to the date (to be... | |
 | United States - 1939 - 780 halaman
...allowed and paid as follows : (1) CREDITS. — In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit...which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the... | |
 | Cch Editorial, CCH Editorial - 2006 - 1688 halaman
...from the date the return was required to be filed, whichever is later, to the date of the refund or the due date of the amount against which the credit is taken. Voluntary overpayment and estimated tax overpayments do not accrue interest. • Administrative review... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 halaman
...allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken. (2) REFUNDS. — In the case of a refund, from the date of the overpayment to a date (to be determined... | |
 | United States. Internal Revenue Service - 1955 - 1402 halaman
...provides that in the case of a credit, interest shall be allowed and paid from the date of the overpayment ld or children, and If there be no widow or child...officer or enlisted man previously designated by him, a then to the date of the assessment of that amount. Section 6407 of the Code provides that the date... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 halaman
...6 per centum per annum, as follows : "(1) In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit...which the credit Is taken is an additional assessment of a tax Imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the... | |
 | 1971 - 368 halaman
...allowed and paid as follows : (1) Credits. In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken. (2) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
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In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken... 
