| 1982 - 108 pages
...interest on refunds, credits, and offsets runs from the date of overpayment or (in the case of a credit) to the due date of the amount against which the credit is taken. An overpayment resulting from a net operating loss carryback, net capital loss carryback, or credit... | |
| 1983 - 60 pages
...is paid with respect to a credit from the date of overpayment (generally the due date of the return) to the due date of the amount against which the credit is taken. In the case of a refund, interest is generally paid from the date of overpayment to the date (to be... | |
| Cch Editorial, CCH Editorial - 2006 - 1688 pages
...from the date the return was required to be filed, whichever is later, to the date of the refund or the due date of the amount against which the credit is taken. Voluntary overpayment and estimated tax overpayments do not accrue interest. • Administrative review... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...cornperiods after 12-31-86. ment for PL 93-625 following the text of Code Sec. 6621. [Sec. 6611(b)[ (b) PERIOD. — Such interest shall be allowed and paid...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... | |
| 1960 - 534 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... | |
| 1971 - 368 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 - 364 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... | |
| 1968 - 340 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... | |
| 1969 - 360 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... | |
| United States. Internal Revenue Service - 1955 - 1402 pages
...interest on overpayments of tax provides that in the case of a credit, interest shall be allowed and paid nd If there be i widow to the child or children, and...officer or enlisted man previously designated by him, a then to the date of the assessment of that amount. Section 6407 of the Code provides that the date... | |
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