 | 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...days, such date to be determined by the Commissioner of Internal Revenue. Acts of Feb. 20, 1929, c. 270.-1, 45 Stat. 1243; April 19, 1930, c. 201.-1, 46... | |
 | United States - 1928 - 268 pages
...Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner. (b) As used in this section the term "additional... | |
 | United States. Internal Revenue Service - 1929 - 176 pages
...overpayment in respect of any internal-revenue tax, at the rate of 6 per cent per annum, as follows: (2) In the case of a refund, from the date of the overpayment to a date preceding the date of the refund chock by not more than 30 days, such date to be determined by the Commissioner. ******* (c) Section... | |
 | 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... | |
 | 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 not more than 30 days, such date to be determined by the commissioner. Mr. BYRNS. Just what is the reason for that... | |
 | United States. General Accounting Office - 1929 - 804 pages
...after July 29, 1928, " from the date of the payment or collection " for which a judgment was entered " to a date preceding the date of the refund check by not more than 30 days." Such judgments should show that they bear interest, and same will thereafter be computed... | |
 | 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 not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. In the event the appropriation... | |
 | 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 not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. The system prescribed... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner. (b) As used in this section the term "additional... | |
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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... 
