 | 1939 - 980 lapas
...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, from the date of the overpayment...but if the amount against which the credit is taken la an additional assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act,... | |
 | United States. Internal Revenue Service - 1937 - 874 lapas
...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, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.—... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, Jthen to the date of the assessment of that amount. (2) REFUNDS.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.... | |
 | United States - 1949 - 592 lapas
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 lapas
...centum per annum. (b) PERIOD. — Such interest shall be allowed and paid as follows: (1) CREDITS. — In the case of a credit, from the date of the overpayment...assessment of a tax imposed by the Revenue Act of 1921, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment of that amount. (2) REFUNDS.... | |
 | 1970 - 360 lapas
...of 6 percent per annum. (b) Period. Such interest shall be allowed and paid as follows: (1) Credits. In the case of a credit, from the date of the overpayment...date of the amount against which the credit is taken. (2) Befunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
 | 1976 - 420 lapas
...under section 6621. (b) Period. Such interest shall be allowed and paid as follows : (1) Credits. ln the case of a credit, from the date of the overpayment...date of the amount against which the credit is taken. (2) Refunds. ln the case of a refund, from tbe date of the overpayment to a date (to be determined... | |
 | 2001 - 828 lapas
...such a case, interest will accrue upon the overpayment of $700 from April 15. 1957, to April 15. 1958. the due date of the amount against which the credit is taken. Interest will also accrue under section 6611 upon $300 ($700 overpayment less $400 underpayment) from... | |
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In the case of a credit, from the date of the overpayment to the due date of the amount against which the credit is taken... 
