Private Law 74–78

That the Commissioner of Internal Revenue is hereby authorized and directed to receive, consider, and determine, in accordance with law, but without regard to any statute of limitations, any claim filed not later than six months after the passage of this Act by the Hartford-Connecticut Trust Company, a corporation organized and existing under the banking laws of the State of Connecticut, having its principal place of business in Hartford, Connecticut, for the refund of income and profits taxes erroneously collected from the said Hartford-Connecticut Trust Company in 1919, 1920, 1921, 1922, and

Provisos.

Deductions.

1923: Provided, however, That the Commissioner of Internal Revenue shall deduct from the amount of any overpayment determined under the provisions of this Act the amount of any additional taxes determined to be due for the years 1921 or 1922, whether or not the assessment or collection of such additional taxes is barred by any

Interest disallowed.

statute of limitations: Provided further, That in the settlement of said claim there shall be no allowance of interest.