 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 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 - 1949 - 551 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 - 1949 - 551 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.... | |
 | 1970
...of 6 percent 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...date of the amount against which the credit is taken. (2) Befunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
 | 1976
...under section 6621. (b) Period. Such interest shall be allowed and paid as follows : (1) Credits. ln the case of a credit, from the date of the overpayment...date of the amount against which the credit is taken. (2) Refunds. ln the case of a refund, from tbe date of the overpayment to a date (to be determined... | |
 | 2001
...such a case, interest will accrue upon the overpayment of $700 from April 15. 1957, to April 15. 1958. the due date of the amount against which the credit is taken. Interest will also accrue under section 6611 upon $300 ($700 overpayment less $400 underpayment) from... | |
 | United States, Walter Elbert Barton - 1950 - 893 halaman
...(b) Period.—Such interest shall be allowed and paid as follows: Sec. 3771. (b) (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. Sec. 3771.... | |
 | United States, Walter Elbert Barton - 1953 - 640 halaman
...(b) Period.— Such interest shall be allowed and paid as follows : Sec. 3771. (b) (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. Sec. 3771.... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 2950 halaman
...rule that interest on overpayments (overassessments) shall be allowed at the rate of 6 percent. (a) In the case of a credit, from the date of the overpayment...against which the credit is taken, but if the amount ngainst which the credit is taken is an additional assessment, then to the date of the assessment of... | |
 | United States. Congress. House. Committee on Ways and Means - 1956 - 500 halaman
...credited." Section 2: Paragraph (1) of subsection 6611 (b) is amended to read as follows: "(1) CREDITS. — In the case of a credit, from the date of the overpayment...of the amount against which the credit is taken." Section 3: Subsection 6611 (c) is hereby repealed. Section 4: The provisions of this act shall apply... | |
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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... 
