| United States - 1928 - 268 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Internal Revenue Service - 1931 - 502 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Bureau of Internal Revenue - 1932 - 100 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of oarred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Internal Revenue Service - 1933 - 98 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Office of Internal Revenue - 1934 - 60 ÆäÀÌÁö
...(a) Credit against barred deficiency.—Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment.—A credit of an overpayment in respect of any tax shall be void... | |
| United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 ÆäÀÌÁö
...Credit against tarred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 ÆäÀÌÁö
...Credit (tgaingt barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Internal Revenue Service - 1936 - 604 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred orerpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 88 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of tarred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| United States. Bureau of Internal Revenue - 1936 - 104 ÆäÀÌÁö
...Credit against barred deficiency. — Any credit against a liability in respect of any taxable year shall be void if any payment in respect of such liability...would be considered an overpayment under section 607. (b) Credit of barred overpayment. — A credit of an overpayment in respect of any tax shall be void... | |
| |