| United States - 1928 - 268 lapas
...sentence of section 315(a) of the Revenue Act of 1926 is repealed. SEC. 614. INTEREST ON OVERPAYMENTS. (a) Interest shall be allowed and paid upon any 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,... | |
| United States. Internal Revenue Service - 1929 - 176 lapas
...the court's opinion, if any was rendered. INTEREST ON REFUNDS Section 614, Revenue Act of 1928. (a) Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per cent per annum, as follows: (2) In the case of a refund,... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...of section 315 (a) of the Revenue Act of 1926 is repealed. SEC. 614. INTEREST ON OVERPAYMENTS. (a) Interest shall be allowed and paid upon any 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,... | |
| United States. Bureau of Internal Revenue - 1934 - 76 lapas
...allowance of the refund. INTEREST ON REFUNDS AND CREDITS SECTION 614 OF THE REVENUE ACT OF 1928 (a) Interest shall be allowed and paid upon any 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,... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...petroleum or products thereof. (Section 514, Revenue Act of 1934.) lNTEREST OVERPAYMENTS PAR. 37. (a) Interest shall be allowed and paid upon any 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,... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...the Revenue Act of 1928 prior to and after its amendment by the above is as follows : SEC. 614. (a) Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows : * * * * * * * (2) In the... | |
| United States. Internal Revenue Service - 1936 - 68 lapas
...preceding the allowance of the refund. INTEREST ON REFUNDS SECTION 614 OF THE REVENUE ACT OF 1928 (a) Interest shall be allowed and paid upon any overpayment in respect of any internal-revenue tax, at the rate of 6 per centum per annum, as follows: (2) In the case of a refund,... | |
| United States - 1939 - 780 lapas
...brought against him by reason of anything done in the due performance of his official duty. SEC. 3771. INTEREST ON OVERPAYMENTS. (a) RATE. — Interest shall...Such interest shall be allowed and paid as follows : (1) CREDITS. — In the case of a credit, from the date of the overpayment to the due date of the... | |
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