 | United States. Internal Revenue Service - 1936 - 604 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax' imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the... | |
 | United States - 1939 - 780 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227. or any subsequent Revenue Act, then to the... | |
 | 1924 - 1040 pages
...refund or in сане of u credit, to the due date of the amount against which the credit is taken, but se or attendant, such additional sum shall be paid, but not exce versement, then to the date of the assessment of that amount. The term "additional assvssment" as used... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, Nov. 23, 1921. c. 136, 42 Stat. 227, or any subsequent... | |
 | 1939 - 1522 pages
...from the date of the overpayment to the due date of the amount against which the credit Is taken, but periods covered by the wages paid In January. On the date of payment of the of a tax Imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...from the date of the overpayment to the due date of the amo.unt against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, Jthen to... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the... | |
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In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken, but if the amount against which the credit is taken is an additional assessment of a tax imposed by the Revenue Act of 1921, 42... 
