 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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 - 1936 - 66 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...is an additional assessment of a tax imposed by the Kevenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount.... | |
 | United States Department of State - 1939
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows : (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227. or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.... | |
 | 1924
...tax. penalty or sum was paid to the date of the allowance of the refund or in сане of u credit, e disabled person is во helpless as to be in constant...attendant, such additional sum shall be paid, but not exce versement, then to the date of the assessment of that amount. The term "additional assvssment" as used... | |
 | United States - 1938 - 628 halaman
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, Nov. 23, 1921. c. 136, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment... | |
 | 1939
...per centum per annum. (b) Period. Such Interest shall be allowed and paid as follows: (1) Credits. ing on January 1945. On February 10. 1945, the employee...payment of the bonus, the employee, who Is married Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) Refunds.... | |
 | 1939
...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...but if the amount against which the credit is taken la an additional assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act,... | |
 | United States. Internal Revenue Service - 1937
...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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 halaman
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.—... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 halaman
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, Jthen to the date of the assessment of that amount. (2) REFUNDS.... | |
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