 | United States - 1945 - 1138 pages
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof Kz -eQ thirty days, such date to be determined by the Commissioner of Internal Revenue. The Commissioner is... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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... | |
 | 1947 - 638 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." May 29, 1928, ch.... | |
 | United States - 1949 - 592 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...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.... | |
 | 1949 - 600 pages
...amount of such refund at the rate of 6 percent per annum from the date such tax or penalty was paid to a date preceding the date of the refund check by...days, such date to be determined by the Commissioner, whether or not such check is accepted by the taxpayer. Acceptance of a refund warrant or check will... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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...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.... | |
 | 2001 - 656 pages
...provided for in section 6621 of the Internal Revenue Code of 1986 from the date of the overpayment to a date preceding the date of the refund check by not more than 30 days. (g) Refunds reduced by underpayments. Any overpayment claimed or a refund under this section shall... | |
 | 1998 - 648 pages
...provided for in section 6621 of the Internal Revenue Code of 1986 from the date of the overpayment to a date preceding the date of the refund check by not more than 30 days. (g) Refunds reduced by underpayments. Any overpayment claimed or a refund under this section shall... | |
 | 1997 - 576 pages
...provided for in section 6621 of the Internal Revenue Code of 1986 from the date of the overpayment to a date preceding the date of the refund check by not more than 30 days. (g) Refunds reduced by underpayments. Any overpayment claimed or a refund under this section shall... | |
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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... 
