 | United States. Internal Revenue Service - 1924 - 396 pages
...refund, or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is...to the date of the assessment of that amount. The term " additional assessment " as used in this section means a further assessment for a tax of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...refund, or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is...to the date of the assessment, of that amount. The term "additional assessment" as used in this section means a further assessment for a tax of the same... | |
 | United States. Congress. House. Committee on Appropriations - 1925 - 136 pages
...refund, or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is...to the date of the assessment of that amount. The term ''additional assessment" a« used in this section means a further assessment for a tax of the... | |
 | John F. Sherwood - 1925 - 206 pages
...refund, or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is...to the date of the assessment of that amount. The term "additional assessment" as used in this section means a further assessment for a tax of the same... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...refund, or in case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is...to the date of the assessment of that amount. The term "additional assessment" as used in this section means a further assessment for a tax of the same... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 664 pages
...refund, or, in case of a credit, to the clue date of the amount against which the credit is taken; but if the amount against which the credit is taken is...to the date of the assessment of that amount. The term "additional assessment" as used in this section means a further assessment for a tax of the same... | |
 | United States. Congress. House. Committee on Appropriations - 1926 - 1904 pages
...credit, to the due dMs4 the amount against which the credit is taken; but if the amount against wb¿ ¿ the credit is taken is an additional assessment, then to the date of the assessm¿ -- of that amount. The term “additional assessment” as used in this secIti¿,,¿ means... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...refund, or in the case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...refund, or in the case of a credit, to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment made under the revenue act of 1021. the revenue act of 1!)24. or this act. then to the date of the... | |
 | American Bar Association - 1927 - 1190 pages
...a credit, to the [due] date of the [amount against which] application of the credit [ia taken, brt if the amount against, which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
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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, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42... 
