 | United States. Congress. House. Committee on Ways and Means - 1927 - 74 halaman
...such tax, penalty, or sum was paid to the date of allowance of the refund, 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 the revenue act of 1926, then to the... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 halaman
...such tax, penalty, or sum was paid to the date of allowance of the refund, 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 the revenue act of 1926, then to the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 halaman
...tax, 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...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... | |
 | American Bar Association - 1927 - 1190 halaman
...interest, or in the case of a credit, to the [due] date of the [amount against which] application oj the credit [is taken, but if the amount again.st 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 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 - 176 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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...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 - 268 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 - 826 halaman
...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... | |
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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... 
