 | United States. Congress. House. Committee on Appropriations - 1935 - 1546 pages
...appropriations from the da of the overpayment of the tax involved to a date preceding the date of the refuni check by not more than 30 days, such date to be determined by the Couuni sioner of Internal Revenue. In addition to the sum of $33,000,000, which will be required for... | |
 | United States. Congress. House. Committee on Appropriations - 1935 - 1540 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. Internal Revenue Service - 1936 - 68 pages
...of 6 per centum 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 check by...days, such date to be determined by the Commissioner. JEOPARDY ASSESSMENTS SECTION 1105 OF THE REVENUE ACT OF 1932, AS AMENDED BY SECTION 510 OF THE REVENUE... | |
 | United States. Court of Claims - 1936 - 1076 pages
...case of a refund, from the date of the overpayment to n date preceding the date of the refund cheek by not more than 30 days, such date to be determined by the Commissioner." Opinion of the Court missioner in using such refundable overpayments as statutory credits against taxes... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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. The Commissioner is... | |
 | United States. Internal Revenue Service - 1936 - 604 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 clays, such date to be determined by the Commissioner of Internal Revenue. The Commissioner... | |
 | United States. Congress. House. Committee on Appropriations - 1937 - 664 pages
...date is interest allowed on them? Mr. SNIDER. Interest runs from the date of payment of the tax until a date preceding the date of the refund check by not...days, such date to be determined by the commissioner. Mr. CARTER. Aside from the loss of interest there would be no great hardship if we do not pay title... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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 Hevenue. The Commissioner is... | |
 | United States. Congress. House. Committee on Appropriations - 1938 - 1086 pages
...must be paid from current refund appropriations from the date of the over-payment of the tax involved to a date preceding the date of the refund check by...determined by the Commissioner of Internal Revenue. The amount of the supplemental estimate of appropriation for refunding internal-revenue collections... | |
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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... 
