 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...interest collected with respect thereto, if any), based on any credit allowable under this section, may be made in accordance with the provisions of law applicable...case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. NOTE. — For section 810 of... | |
 | 1939 - 1522 pages
...Interest collected with respect thereto. If any), based on any credit allowable under this section. may be made In accordance with the provisions of law applicable...or paid on the amount of any such credit or refund. SECTION 602 (c) or THE REVENUE ACT OP 1943. Refund, credit, or abatement. (1) Refund or credit of the... | |
 | 1939 - 980 pages
...interest collected with respect thereto, if any), based on any credit allowable under this section, may be made in accordance with the provisions of law applicable...case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. 400.211 Credit of contributions... | |
 | 1940 - 1806 pages
...Interest collected with respect thereto. If any), based on any credit allowable under this section, may be . ARTICLE II American enterprises having No Interest shall be allowed or paid on the amount of any such refund. • * * • *" § 400.503e Refund... | |
 | United States - 1953 - 1744 pages
...read as amended by this section, then credit or refund of such excess may be made without Interest, in accordance with the provisions of law applicable In the case of erroneous or illegal assessment or collection or overpayment of the tax." Ex. ORD. No. S486. TRANSFER OF PONCTIONS WITH... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...interest collected with respect thereto, if any), based on any credit allowable under this section, may be made in accordance with the provisions of law applicable...case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. ART. 503^. Refund under section... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...heretofore collected (including penalty and interest with respect thereto, if any), shall be refunded in accordance with the provisions of law applicable...case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund * * *. ART. 504% [sec. 401.504%,... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...collected with respect thereto, if any), based on any credit allowable under subsection (a), may be made in accordance with the provisions of law applicable in the case of erroneous or illegal assessment or collection of the tax (including statutes of limitations). No Interest shall be allowed... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...collected with respect thereto, if any), based on any credit allowable under subsection (a), may be made in accordance with the provisions of law applicable in the case of erroneous or illegal assessment or collection of the tax (including statutes of limitations). No interest shall be allowed... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...read as amended by this section, then credit or refund of such excess may be made without interest, in accordance with the provisions of law applicable in the case of erroneous or illegal assessment or collection or overpayment of the tax. Taxable Years Taxable Years Taxable Years Beginning... | |
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... in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund. 
