 ... later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable...  Internal Revenue Cumulative Bulletin - Page 228by United States. Internal Revenue Service - 1974Full view - About this book
 | United States - 1953 - 1744 pages
...in paragraph (6). whichever expires the later. In the case of a claim described in this paragraph, dation * for prescribed in paragraph (2) or (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 pages
...prior to December 31, 1948; and that in the case of such a claim filed on or before December 31, 1948, the amount of the credit or refund may exceed the...portion of the tax paid within the period provided in section 322 (b) (2) or (3) of the Code, whichever is applicable, to the extent of the amount of the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...to whether such period has expired before the notice of deficiency was mailed, shall be conclusive. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...date prescribed by law for filing the return for the year with respect to which the claim is made. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpay-"... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...date prescribed by law for filing the return for the year with respect to which the claim is made. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...unused excess profits credit which results in such carry-back, or the period prescribed in paragraph (3) in respect of such taxable year, whichever expires...later. In the case of such a claim, the amount of the creditor refund may exceed the portion of the tax paid within the period provided in paragraph (2)... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 pages
...in paragraph (6), whichever expires the later. In the case of a claim described in this paragraph, the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in paragraph (2) or (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | 1965 - 234 pages
...the agreement or order for the elimination of such excessive profits becomes final, whichever is the later. In the case of such a claim, the amount of...of the overpayment attributable to such carryback." ยง 318 Protective provisions. (a) Each recipient of adjustment assistance under section 313, 314, or... | |
 | 1964 - 142 pages
...the agreement or order for the elimination of such excessive profits becomes final, whichever is the later. In the case of such a claim, the amount of...tax paid within the period provided in subsection (b) (2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable... | |
 | 1970 - 360 pages
...the agreement or order for the elimination of such excessive profits becomes final, whichever is the later. In the case of such a claim, the amount of...tax paid within the period provided in subsection (b) (2) or (c) . whichever Is applicable, to the extent of the amount of the overpayment attributable... | |
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