 | Eric Louis Kohler - 1927 - 618 pages
...tax, penalty, or sum was paid to the date of the allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...tax, iienalty or sum was paid to the date of the allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the revenue act of 1021. the revenue act of 1!)24. or this act. then to the date of the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...tax, penalty, or sum was paid to the date of the allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
 | United States. Congress. House. Committee on Appropriations - 1927 - 176 pages
...the taxpayer to the date of allowance of the refund by the commissioner, or in the case of a credit, to the due date of the amount against which the credit is taken. During the fiscal years 1924 to 1926, inclusive, and the first four months of the present fiscal year,... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...penalty or sum was paid to the date of the allowance of the refund, •or in the case of a credit, to the due date of the amount against which the credit is taken, hut if the amount against which the credit is taken is an additional assessment made under the revenue... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...additional assessment made under one of the last three revenue acts) the interest period is terminated with the due date of the amount against which the credit is taken. It is recommended that the date to which interest is to run on a refund be a date determined by the... | |
 | United States - 1928 - 268 pages
...amount of such credit or refund at the rate of 6 per centum per an* * * or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the Revenue Act of 1921, the Revenue Act of 1924, or this Act, then to the date of the assessment... | |
 | 1928 - 826 pages
...additional assessment made under one of the last three revenue acts) the interest period is terminated with the due date of the amount, against which the credit is taken. It is recommended that the date to which interest is to run on a refund be a date determined by the... | |
 | 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... | |
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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... 
