 | United States. Internal Revenue Service - 1931 - 502 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 - 1932 - 636 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. settled thereafter. The conveniences of the individual must be subordinated tj the public necessity.... | |
 | United States. Congress. House. Committee on Appropriations - 1932 - 152 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. AVERAGE MONTHLY RATE OF REFUND The CHAIRMAN. I notice that the total of your refunds for the first... | |
 | United States. Congress. House. Committee on Appropriations - 1932 - 602 pages
...appropriations from the date of the overpayment of the tax involved to a date preceding the date jf the refund check by not more than 30 days, such date...determined by the Commissioner of Internal Revenue. The system prescribed by Congress for the collection of Federal revenues is based upon the proposition... | |
 | United States. Congress. House. Committee on Appropriations - 1934 - 628 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... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by...days, such date to be determined by the Commissioner. (b) As used in this section the term " additional assessment" means a further assessment for a tax... | |
 | United States. Congress. House. Committee on Appropriations - 1934 - 1002 pages
...section 614 of the Revenue Act of 1928, provided that interest shall be paid at 6 percent per annum to a date preceding the date of the refund check by not more than 30 days. By reason of the delay which occurred a year ago approximately $22,000 in interest was lost to the... | |
 | United States. Congress. House. Committee on Appropriations - 1935 - 688 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 addition to the sum of $33,000,000, which will be required for paying regular tax refunds in 1936,... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by...days, such date to be determined by the Commissioner. (b) As used in this section the term " additional assessment " means a further assessment for a tax... | |
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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... 
