 | Robert Preston Shealey - 1927 - 600 pagini
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. Acts of Feb. 20, 1929, c. 270,-L... | |
 | United States - 1928 - 268 pagini
...Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner. (b) As used in this section the term "additional... | |
 | United States. General Accounting Office - 1929 - 804 pagini
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by not more than thirty days, such date to be determined by the Commissioner of Internal Revenue. Judgments for refund of internal... | |
 | United States. Congress. House. Committee on Appropriations - 1929 - 684 pagini
...now, how about that? Let us see. When does the interest commence to run ? Mr. MIRES. Interest runs to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the commissioner. Mr. BTRNS. Just what is the reason for that... | |
 | United States. Congress. House. Appropriations - 1929 - 972 pagini
...check. Sir. THATCHER. It stops 30 flays before the issuance of the check' Mr. Mii;i>. Interest runs to a date preceding the date of the refund check by not more than 30 days, such date to be determined by th^ commissioner. 4 Mr. BTRNS. Just what is the reason for that?... | |
 | United States. Congress. House. Committee on Appropriations - 1930 - 542 pagini
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. The system prescribed... | |
 | United States. Congress. House. Committee on Appropriations - 1930 - 736 pagini
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. In the event the appropriation... | |
 | United States. Internal Revenue Service - 1931 - 502 pagini
...Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner. (b) As used in this section the term "additional... | |
 | United States. General Accounting Office - 1932 - 722 pagini
...Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...preceding the date of the refund check by not more than 30 days, such date to be determined by the commissioner. In the decision of the Swift and Company case,... | |
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(2) Refunds.—In the case of a refund, from the date of the overpayment to a date preceding the date of the refund check by not more than thirty days . “(e) [as added by § 153(d), Revenue Act of 1942, c. 619, 56 Stat. 798, 847] Claims Based on Carry-Back... 
