 | 1982 - 49 halaman
...allowed and paid with respect to a credit from the date of overpayment (the due date of the return) to the due date of the amount against which the credit is taken; with respect to a refund, it is paid from the date of overpayment to the date (to be determined by... | |
 | 1983 - 48 halaman
...is paid with respect to a credit from the date of overpayment (generally the due date of the return) to the due date of the amount against which the credit is taken. In the case of a refund, interest is generally paid from the date of overpayment to the date (to be... | |
 | 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.... | |
 | CCH Editorial - 2006 - 1671 halaman
...from the date the return was required to be filed, whichever is later, to the date of the refund or the due date of the amount against which the credit is taken. Voluntary overpayment and estimated tax overpayments do not accrue interest. • Administrative review... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1624 halaman
...[Sec. 6611(b)[ (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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 halaman
...Stat. 412.) (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... | |
 | United States. Internal Revenue Service - 1955
...interest on overpayments of tax provides that in the case of a credit, interest shall be allowed and paid nd If there be i widow to the child or children, and...officer or enlisted man previously designated by him, a then to the date of the assessment of that amount. Section 6407 of the Code provides that the date... | |
 | 1968
...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... | |
 | 1971
...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... | |
 | 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) Refunds. In the case of a refund, from. the date of the overpayment to a date (to be determined... | |
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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... 
