 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 pages
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. • • •" • Section... | |
 | United States. Court of Claims - 1940 - 760 pages
...the time not previously allowed by considering as the date to which interest is allowable a future date preceding the date of the refund check by not more than thirty days. This will make necessary a readjustment of some of the items in the theoretical computation... | |
 | Robert Preston Shealey - 1927 - 600 pages
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. Acts of Feb. 20, 1929,... | |
 | United States - 1928 - 268 pages
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue." (b) Subsection (a)... | |
 | United States. Congress. House. Committee on Appropriations - 1929 - 684 pages
...the check. Mr. THATCHER. It stops 30 days before the issuance of the check 2 Mr. MIRES. Interest runs to a date preceding the date of the refund check by...days, such date to be determined by the commissioner. Mr. BYRNS. Just what is the reason for that ? Mr. MIRES. What is it for, that 30 days ? • Mr. BYRNS.... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...amount of such refund at the rate of 6 per cent per annum from the date such tax or penalty was paid to a date preceding the date of the refund check by...days, such date to be determined by the Commissioner. POWER TO COMPROMISE OR REMIT PENALTIES Revised Statutes, Sec. 3229 (Comp. Sts.', 1916, Sec. 5952).... | |
 | United States. Congress. House. Appropriations - 1929 - 972 pages
...refundable must be paid from current refund appropriations from the date of the overpayment of tax involved to a date preceding the date of the refund check by not more than 30 day-, such date to be determined by the Commissioner of Internal Revenue. Mr. BACON. May I ask a question... | |
 | United States. General Accounting Office - 1929 - 804 pages
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. Judgments for refund... | |
 | United States. Congress. House. Committee on Appropriations - 1930 - 736 pages
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by...determined by the Commissioner of Internal Revenue. In the event the appropriation chargeable with tax refunds becomes exhausted, no further payments of... | |
 | United States. Congress. House. Committee on Appropriations - 1930 - 542 pages
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by...determined by the Commissioner of Internal Revenue. The system prescribed by Congress for the collection of Federal revenues is based upon the proposition... | |
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In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner, whether or not such refund check is accepted by the taxpayer after tender... 
