 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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 Kevenue. The Commissioner is... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...assessment of that amount. (2) REFUNDS. — 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 thirty days, such date to be determined by the Commissioner, whether or not such refund check is accepted... | |
 | 1940 - 1806 pages
...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, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer.... | |
 | 1939 - 980 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 of... | |
 | 1939 - 1522 pages
...the assessment of that amount. (2) Refunds. 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 thirty days, such date to be determined by the Commissioner, whether or not such refund check is accepted... | |
 | 1939 - 1030 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 1nternal Revenue. The Commissioner is... | |
 | United States. Congress. House. Committee on Appropriations - 1940 - 800 pages
...must be paid from current refund 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 amount of the appropriation estimate which is submitted for the fiscal year 1941 for "Refunding... | |
 | United States - 1971 - 1384 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 - 1937 - 874 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 of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...assessment of that amount. (2) REFUNDS.— 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 thirty days, such date to be determined by the Commissioner, whether or not such refund check is accepted... | |
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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... 
