 | 1970 - 478 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...the due date of the amount against which the credit la taken. (2) Refunds. In the case of a refund, from the date of the overpayment to a date (to be determined... | |
 | 1976 - 420 lapas
...6621. (b) Period. Buen Interest shall be allowed and paid as follows : (1) Credit*. In the case of « credit, from the date of the overpayment to the due...date of the amount against which the credit is taken. (2) RefunAs. In the сам of a refund, from the date of the overpayment to a date (to be determined... | |
 | 1982 - 108 lapas
...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... | |
 | 1982 - 60 lapas
...allowed and paid with respect to a credit from the date of overpayment (the due date of the return) to the due date of the amount against which the credit is taken; with respect to a refund, it is paid from the date of overpayment to the date (to be determined by... | |
 | 1983 - 60 lapas
...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... | |
 | United States - 1939 - 780 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.... | |
 | Cch Editorial, CCH Editorial - 2006 - 1688 lapas
...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 lapas
...[Sec. 6611(b)[ (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) REFUNDS. — In the case of a refund, from the date of the overpayment to a date (to be determined... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 lapas
...Stat. 412.) (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, Nov. 23, 1921, c. 136, 42 Stat. 227, or any subsequent Revenue Act, then to the date of the assessment... | |
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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... 
