 | United States, Walter Elbert Barton - 1950 - 1126 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 - 708 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 - 1536 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. Senate. Committee on Finance - 1958 - 480 halaman
...3771 (b) of the Internal Revenue Code of 1939, arc each 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." (c) TECHNICAL AMENDMENT. — Subsection (c) of section 6611 (relating to interest on overpayments)... | |
 | United States. Congress. Senate. Committee on Finance - 1958 - 462 halaman
...3771 (b) of the Internal Revenue Code of 1939, are each 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." (c) TECHNICAL AMENDMENT. — Subsection (c) of section 6611 (relating to interest on overpayments)... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 halaman
...credited." Sect; in 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 Section 3: Subsection 6611(c) is hereby repealed.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... | |
 | 1960 - 510 halaman
...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 to the due date oí the amount against which the credit Is taken. (2) Refunds. In the case of a refund, from the date... | |
 | 1969 - 372 halaman
...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) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
| |
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... 
