 | Robert Hiester Montgomery - 1925 - 1928 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Bureau of Internal Revenue - 1934 - 76 pages
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...overpayment in respect of any internal-revenue tax, at the rate of 0 per centum per annum, as follows: (1) In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows : (1) In the case of a credit, from the date of the overpayment...assessment of a tax' imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 pages
...overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows : (1) In the case of a credit, from the date of the overpayment...is an additional assessment of a tax imposed by the Kevenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount.... | |
 | United States - 1939 - 780 pages
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows : (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227. or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.... | |
 | 1924 - 1040 pages
...tax. penalty or sum was paid to the date of the allowance of the refund or in сане of u credit, e disabled person is во helpless as to be in constant...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
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, Nov. 23, 1921. c. 136, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment... | |
 | 1939 - 1522 pages
...per centum per annum. (b) Period. Such Interest shall be allowed and paid as follows: (1) Credits. ing on January 1945. On February 10. 1945, the employee...payment of the bonus, the employee, who Is married Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) Refunds.... | |
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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... 
