A bill to amend the Internal Revenue Code of 1954 to provide that interest shall be paid to individual taxpayers on the calendar-year basis who file their returns before March 1, if the refund check is not mailed out within 30 days after the return is filed, and to require the Internal Revenue Service to give certain information when making refunds.

Summary

Provides, under the Internal Revenue Code for the paying of interest to individual taxpayers who file returns before March 1 if the refund check is not mailed out within 30 days after the returned is filed. Requires the Internal Revenue Service to give specified information when making refunds. (Amends 26 U.S.C. 6611)

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1 official file

• Introduced in House

  summary · EN · 9 April 1973

  Open at official source

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