 | United States, Walter Elbert Barton - 1950 - 1126 pages
...that amount. Sec. 3771. (b) (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. House. Committee on Ways and Means - 1953 - 1536 pages
...date of the assessment of that amount. (6) 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. This inequity is illustrated by the following common example. Whenever an item of income or deduction... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...accrual is the date the decision is entered. Under section 6611 of the Code interest on a refund runs to a date preceding the date of the refund check by not more than thirty days. In certain cases interest may, therefore, run on the overpayment to a date beyond the... | |
 | United States. Internal Revenue Service - 1967 - 1388 pages
...interest shall be allowed and paid, in the case of a refund, from the date of the overpayment to ft date preceding the date of the refund check by not more than 30 days. The amount of tax paid by a regulated investment company with respect to undistributed capital gains... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...refund, from the date of the overpayment to a date (to be determined by the Secretary or his delegate) preceding the date of the refund check by not more than 30 days * * *. ******* (f) REFUND OF INCOME TAX CAUSED BY CARRYBACK OR ADJUSTMENT FOB CEKTAIN UNUSED DEDUCTIONS.... | |
 | United States. Tax Court - 1959 - 1608 pages
...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 not more than 30 days, such dare to be determined by the Commissioner. II See footnote 9, tuprn. the date of signing the schedule... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1961 - 964 pages
...argues, became ascertain"(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 .... "(e) [as added by § 153 (d), Revenue Act of 1942, c. 619, 56 Stat. 798, 847] Claims... | |
 | United States. Congress. House. Appropriations - 1961 - 688 pages
...per annum from the date of overpayment to a date to be determined by the Secretary or his delegate preceding the date of the refund check by not more than 30 days. (IRS Code 1954, sec. 6611(B)(2).) However, no interest is allowed on income tax overpayments if such... | |
 | United States. Congress. House. Committee on Appropriations - 1961 - 680 pages
...per annum from the date of overpayment to a date to be determined by the Secretary or his delegate preceding- the date of the refund check by not more than 30 days. (IRS Code 1954, sec. 6611(B)(2).) However, no interest is allowed on income tax overpayments if such... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...will be issued to the husband and his second wife in the amount of the 1969 overpayment plus interest + The rationale of Revenue Ruling 56-92 does not extend to the period prior to the marriage of the taxpayers... | |
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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... 
