 | United States. Congress. House. Committee on Ways and Means - 1927 - 1014 halaman
...penalty or sum was paid to the date of the allowance of the refund, •or in the case of a credit, to the due date of the amount against which the credit is taken, hut if the amount against which the credit is taken is an additional assessment made under the revenue... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 165 halaman
...the taxpayer to the date of allowance of the refund by the commissioner, or in the case of a credit, to the due date of the amount against which the credit is taken. During the fiscal years 1924 to 1926, inclusive, and the first four months of the present fiscal year,... | |
 | United States. Supreme Court - 1927
...the date such tax . . . 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 . . ." — held: 1. Interest runs to the date on which the Commissioner of Internal Revenue signs the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...additional assessment made under one of the last three revenue acts) the interest period is terminated with the due date of the amount against which the credit is taken. It is recommended that the date to which interest is to run on a refund be a date determined by the... | |
 | United States - 1928 - 247 halaman
...amount of such credit or refund at the rate of 6 per centum per an* * * or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
 | 1928
...additional assessment made under one of the last three revenue acts) the interest period is terminated with the due date of the amount, against which the credit is taken. It is recommended that the date to which interest is to run on a refund be a date determined by the... | |
 | Robert Hiester Montgomery - 1925
...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...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. Internal Revenue Service - 1931 - 491 halaman
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Internal Revenue Service - 1934 - 52 halaman
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 halaman
...overpayment in respect of any internal-revenue tax, at the rate of 0 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
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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... 
