 | United States. Court of Claims - 1929 - 868 lapas
...respect of any internal-revenue tax, interest shall be allowed at the rate of 6 per centum per annum upon the amount of the overpayment, from the date...determined by the Commissioner of Internal Revenue.' "(6) Subsection (a) of this section shall take effect on the expiration of thirty days after the enactment... | |
 | United States. Court of Claims - 1932 - 800 lapas
...refunds but changed the date to which interest on a refund should be paid from the date of the allowance thereof to a date preceding the date of the refund check by not more than thirty days. By reason of the changes in the interest provisions subdivision (c) of section 1116 of the revenue... | |
 | United States. Court of Claims - 1940 - 760 lapas
...opinion and for reasons therein stated, plaintiff is entitled to judgment for $314,458.93, with interest to a date preceding the date of the refund check by not more than thirty days, with appropriate credit for interest allowed in the interest computation and adjustments hereinafter... | |
 | United States. Court of Claims, Audrey Bernhardt - 1956 - 1104 lapas
...assessment of that amount. "(') 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 iis> -. such date to be determined by the Commissioner, whether or not such refund check Is accepted... | |
 | Robert Preston Shealey - 1927 - 600 lapas
...respect of any internal-revenue tax, interest shall be allowed at the rate of 6 per centum per annum upon the amount of the overpayment, from the date...determined by the Commissioner of Internal Revenue. Acts of Feb. 20, 1929, c. 270.-1, 45 Stat. 1243; April 19, 1930, c. 201.-1, 46 Stat. 243; Feb. 23,... | |
 | United States - 1928 - 268 lapas
...date of the assessment of that amount. (2) 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 30 days, such date to be determined by the Commissioner. (b) As used in this section the term "additional... | |
 | United States. Congress. House. Appropriations - 1929 - 972 lapas
...refundable must be paid from current refund appropriations from the date of the overpayment of tax involved to a date preceding the date of the refund check by not more than 30 day-, such date to be determined by the Commissioner of Internal Revenue. Mr. BACON. May I ask a... | |
 | United States. Congress. House. Committee on Appropriations - 1929 - 684 lapas
...the check. Mr. THATCHER. It stops 30 days before the issuance of the check 2 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. BYRNS. Just what is the reason for that... | |
 | United States. General Accounting Office - 1929 - 804 lapas
...after July 29, 1928, " from the date of the payment or collection " for which a judgment was entered " to a date preceding the date of the refund check by not more than 30 days." Such judgments should show that they bear interest, and same will thereafter be computed... | |
 | United States. Internal Revenue Service - 1929 - 176 lapas
...amount of such refund at the rate of 6 per cent per annum from the date such tax or penalty was paid to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner. POWER TO COMPROMISE OR REMIT PENALTIES Revised... | |
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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, such date to be determined by the Commissioner, whether or not such refund check is accepted by the taxpayer after... 
