Interest at the appropriate underpayment rate must be paid on all tax payments received after the original due date calculated from the original due date to the date of payment.

Finance department offering tax relief to displaced firms by Real Estate Weekly

The taxpayers argued that the date of payment should relate to the check's delivery date only if it was presented and honored.

Lost check is income in the year originally received by Goca, Neil P., III / The Tax Adviser

Star offered to repurchase the Old Notes at a purchase price in cash equal to 101% of the aggregate principal amount of the Old Notes or portion of Old Notes validly tendered for payment thereof, plus accrued and unpaid interest through the date of payment, upon the terms and subject to the conditions of the Offer.

Star Gas Partners Announces Completion of Change of Control Offer for ... by Business Wire

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