Act, or within 6 months from such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue Code of 1954, relating to closing agreements, and other than section... Internal Revenue Bulletin: Cumulative bulletin - Page 731by United States. Internal Revenue Service - 1961Full view - About this book
| United States - 1965 - 1110 pages
...within 6 months after such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121...made or allowed If claim therefor Is filed within 6 months after such date. No Interest shall be paid or allowed on any overpayment resulting from the... | |
| United States - 1983 - 938 pages
...[Oct. 16, 1962], or within one year from such date, by the operation of any law or rule of law, the refund or credit of such overpayment may nevertheless...therefor is filed within one year after the date of enactment of this Act [Oct. 16, 1962]. In the case of a claim to which the preceding sentence applies,... | |
| United States - 1953 - 1744 pages
...the Internal Revenue Code, relating to closing agreements, and other than section 3761 of such code, HP from the date of the enactment of this Act. This subsection shall not apply with respect to a transfer... | |
| 1974 - 484 pages
...within 6 months from such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121...made or allowed if claim therefor is filed within 6 months from such date. No Interest shall be paid on any overpayment resulting from the application... | |
| 1970 - 750 pages
...within six months after such date, by the operation of any law or rule of law other than section 3760 of the Internal Revenue Code of 1939 or section 7121...nevertheless, be made or allowed if claim therefor is filed on or before March 2, 1959. No interest shall be paid or allowed on any overpayment resulting from... | |
| 1971 - 1474 pages
...within six months after such date, by the operation of any law or rule of law other than section 3760 of the Internal Revenue Code of 1939 or section 7121...nevertheless, be made or allowed if claim therefor is filed on or before March 2, 1959. No interest shall be paid or allowed on any overpayment resulting from... | |
| 1981 - 488 pages
...within six months after such date, by the operation of any law or rule of law other than section 3760 of the Internal Revenue Code of 1939 or section 7121...nevertheless, be made or allowed if claim therefor is filed on or before March 2, 1959. No interest shall be paid or allowed - on any overpayment resulting from... | |
| 1969 - 324 pages
...on or before March 2, 1959, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121...nevertheless, be made or allowed if claim therefor is flled on or before March 2, 1959. If such refund or credit Is not prevented on or before March 2, 1959,... | |
| 1960 - 880 pages
...the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1039 or section 7121 of the Internal Revenue Code of 1954,...made or allowed If claim therefor Is filed within 6 months from such date. No interest shall be paid on any overpayment resulting from the application... | |
| 1971 - 324 pages
...within в months from such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121...overpayment may, nevertheless, be made or allowed U claim therefor is filed within в months from such date. No interest shall be paid on any overpayment... | |
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