| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed... | |
| 1939 - 1030 pages
...the crediting and refunding of taxes paid, (a) Unless a claim for credit or refund is filed within 3 years from the time the return was filed by the taxpayer or within 2 years from the time the tax was paid? the Commissioner is prohibited from allowing or making a credit... | |
| 1941 - 1688 pages
...the crediting and refunding of taxes paid. (a) Unless a claim for credit or refund is filed within 3 8 2 years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit... | |
| United States - 1953 - 1744 pages
...claim was filed, and (i) no return was filed or Ш) the allowance of the credit or refund is not made uthorized pu@ during the two years immediately preceding the allowance of the credit or refund. (3) Exceptions in... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...Limitation on allowance. — Sec. 322. (b) (1) Period of limitation. — Unless a claim for prédit or refund is filed by the taxpayer within three years from the time the return was filed bv the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...the claim. (B) If a claim was filed, and (i) no return was filed, or (ii) if the claim was not filed within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the filing of the claim. (C) If no claim was filed and the... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...preceding the filing of the claim. (C) If no claim was filed and the allowance of credit or refund is made within three years from the time the return was filed by the taxpayer, during the three years immediately preceding the allowance of the credit or refund. (D) If no claim... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...claim was filed, and (i) no return was filed or (ii) the allowance of the credit or refund is not made within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the allowance of the credit or refund. (3) EXCEPTIONS IN... | |
| United States. Supreme Court - 1948 - 974 pages
...overpayments of income taxes and provides quite simply that no refund shall be allowed unless a claim for refund "is filed by the taxpayer within three years...taxpayer or within two years from the time the tax was paid ....'" 1 The return in this case was filed in June, 1939. Since the claim was filed on March 30,... | |
| |