 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term " additional assessment " as used in this... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 44 pages
...annum from the date of payment to the date of allowance of the refund ; or in case of a credit either to the due date of the amount against which the credit is taken, or if the credit is taken against an additional assessment, to the date of the assessment of that amount.... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment, then to the date of the assessment, of that amount. The term "additional assessment" as used in this... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1925 - 136 pages
...such tax, penalty, or sum was paid to the date of the allowance of the refund, or in case of a credit, to the due date of the amount against which the credit is taken, * * *. The CHAIRMAN. That does not say it shall go back, does it? Mr. NASH. It says, "From the date... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1926 - 664 pages
...penalty, or sum was paid to the date of the allowance of the refund, or, in case of a credit, to the clue date of the amount against which the credit is taken;...which the credit is taken is an additional assessment, then to the date of the assessment of that amount. The term "additional assessment" as used in this... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1926 - 1904 pages
...or sum was paid ¿ the date of the allowance of the refund, or, in case of a credit, to the due dMs4 the amount against which the credit is taken; but if the amount against wb¿ ¿ the credit is taken is an additional assessment, then to the date of the assessm¿ -- of that... | |
 | United States. Congress. House. Committee on Ways and Means - Income tax - 1927 - 74 pages
...such tax, penalty, or sum was paid to the date of allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the revenue act of 1921, the revenue act of 1924, or the revenue act of 1926, then to the... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 84 pages
...such tax, penalty, or sum was paid to the date of allowance of the refund, or in the case of a credit, to the due date of the amount against which the credit...which the credit is taken is an additional assessment made under the revenue act of 1921, the revenue act of 1924, or the revenue act of 1926, then to the... | |
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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... 
