| United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...be abated, refunded or credited." Sect; in 2: Paragraph (1) of subsection 6611(b) is amended to read as follows: "(1) CREDITS. — In the case of a credit,...of the amount against which the credit is taken." Section 3: Subsection 6611(c) is hereby repealed. Section 4: The provisions of this act shall apply... | |
| United States. Congress. Senate. Committee on Finance - 1958 - 480 pages
...and paragraph (1) of section 3771 (b) of the Internal Revenue Code of 1939, arc each amended to read as follows : "(1) CREDITS. — In the case of a credit,...of the amount against which the credit is taken." (c) TECHNICAL AMENDMENT. — Subsection (c) of section 6611 (relating to interest on overpayments)... | |
| 1960 - 510 pages
...upon any overpayment in respect of any Internal revenue tax at the rate of 6 percent per annum. (b) Period. Such interest shall be allowed and paid as...credit, from the date of the overpayment to the due date oí the amount against which the credit Is taken. (2) Refunds. In the case of a refund, from the date... | |
| 1969 - 372 pages
...upon any overpayment in respect of any internal revenue tax at the rate of 6 percent per annum. (b) Period. Such interest shall be allowed and paid as...date of the amount against which the credit is taken. (2) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
| 1970 - 478 pages
...upon any overpayment in respect of any internal revenue tax at the rate of 6 percent per annum. (b) Period. Such interest shall be allowed and paid as...the due date of the amount against which the credit la taken. (2) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
| 1976 - 420 pages
...6621. (b) Period. Buen Interest shall be allowed and paid as follows : (1) Credit*. In the case of « credit, from the date of the overpayment to the due...date of the amount against which the credit is taken. (2) RefunAs. In the сам of a refund, from the date of the overpayment to a date (to be determined... | |
| 1982 - 60 pages
...allowed and paid with respect to a credit from the date of overpayment (the due date of the return) to the due date of the amount against which the credit is taken; with respect to a refund, it is paid from the date of overpayment to the date (to be determined by... | |
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