 | 1982 - 60 pages
...to a refund, it is paid from the date of overpayment to the date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days. No interest is allowed on an overpayment of income tax if it is refunded within 45 days after the last... | |
 | 1983 - 60 pages
...interest is generally paid from the date of overpayment to the date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days. However, if the credit or refund is claimed in a late return, no interest is allowed or paid for the... | |
 | Ernst & Young LLP - 1996 - 548 pages
...Generally, interest is allowed and paid on any overpayment of tax from the date of the overpayment to a date preceding the date of the refund check by not more than thirty days.10 Interest on overpayments will not be paid if the requested refund is paid within forty-five... | |
 | William F. Funk, Jeffrey S. Lubbers, Charles Pou (Jr.) - 2000 - 1036 pages
...Code of 1986 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 - 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 Revenue. The Commissioner is... | |
 | CCH State Tax Law Editors - 2008 - 1362 pages
...four percent per annum from the date when the tax, penalty or interest refunded or credited was paid to a date preceding the date of the refund check by not more than thirty days, provided, however, that for the purposes of this subdivision any tax paid before the last... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...the case of a refund, from the date of the overpayment to a date (to be determined by the Secretary) preceding the date of the refund check by not more than 30 days, whether or not such refund check is accepted by the taxpayer after tender of such check to the taxpayer.... | |
 | United States. Congress. House. Appropriations - 1931 - 1230 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. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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." Section 310 of the Act of June 30, 1932, reads as follows : " [!.-.-•after the rate of Interest to... | |
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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... 
