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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 30 days, such date to be determined by the Commissioner, whether or not such refund check is accepted by the taxpayer after tender... "
Cases Decided in the United States Court of Claims ... with Report of ... - Strana 8
autor/autoři: United States. Court of Claims, Audrey Bernhardt - 1955
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The Law of Government Contracts

Robert Preston Shealey - 1927 - 600 str.
...centum per annum upon the amount of the overpayment, from the date of the payment or collection thereof to a date preceding the date of the refund check by...days, such date to be 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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 str.
...Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

United States. Internal Revenue Service - 1929 - 176 str.
...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, from the date of the overpayment to a date preceding the date of the refund chock by not more than 30 days, such date to be determined by the Commissioner. ******* (c) Section...
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Treasury Department Appropriation Bill for 1930, Hearings ... 70th Congress ...

United States. Congress. House. Appropriations - 1929 - 972 str.
...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...
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Treasury Department Appropriation Bill for 1930: Hearing[s] Before the ...

United States. Congress. House. Committee on Appropriations - 1929 - 684 str.
...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...
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Decisions of the Comptroller General of the United States, Svazek 8

United States. General Accounting Office - 1929 - 804 str.
...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Svazek 280

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1930 - 704 str.
...upon the cash basis, with interest at the rate of six per cent, per annum from the dates of payment to a date preceding the date of the refund check by...days, such date to be determined by the Commissioner of Internal Revenue. MR. JUSTICE MCREYNOLDS delivered the opinion of the Court. In the courts below...
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Treasury Department Appropriation Bill for 1931: Hearing[s] Before the ...

United States. Congress. House. Committee on Appropriations - 1930 - 736 str.
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. In the event the appropriation...
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Treasury Department Appropriation Bill for 1932: Hearing[s] Before the ...

United States. Congress. House. Committee on Appropriations - 1930 - 542 str.
...be paid from current refunding appropriations from the date of the overpayment of the tax involved to a date preceding the date of the refund check by not more than 30 days, such date to be determined by the Commissioner of Internal Revenue. The system prescribed...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 str.
...Revenue Act of 1921 or any subsequent revenue Act, then to the date of the assessment of that amount. (2) In the case of a refund, from the date of the overpayment...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...
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