 | United States - Law - 1971 - 1240 pages
...constitutes an overpayment of tax solely by reason of an amendment made by this Act [to this section ) , no refund or credit shall be made or allowed with respect to the amount of such overpayment." CROSS REFERENCES Correlation of payments under Railroad Retirement Act and crediting railroad Industry... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 48 pages
...If any amount paid prior to the date of the enactment of this Act constitutes an overpayment of tax solely by reason of an amendment made by this Act,...allowed with respect to the amount of such overpayment. Mr. KNUTSON. If there are no other witnesses, the committee will stand adjourned until 10 o'clock in... | |
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... of the Internal Revenue Code as added to such code by section 614 of the Social Security Act Amendments of 1939. SEC. 3. If any amount paid prior to the date of the enactment of this Act constitutes an overpayment of tax solely by reason of an amendment... 