 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...— (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after three years from the time the tax was paid, unless before the...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT OF CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
 | Eric Louis Kohler - 1927 - 618 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
 | United States - 1928 - 268 pages
...immediately to the taxpayer. (b) Limitation on allowance. — (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after two...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT OP CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...immediately to the taxpayer. (b) Limitation on allowance. — (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after two...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT op CREDIT OR REFUND.- — The amount of the credit or refund shall not exceed the... | |
 | United States. Supreme Court - 1931 - 1000 pages
...after . . . four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; . . ." Under the quoted statutes the respondent was required to file its claim within four years from... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1266 pages
...the custodian, and I should be noted that said Revenue Act of 1926 prohibits a refund or credit onl "unless before the expiration of such period a claim therefor is filed by th taxpayer." If, under the revenue act of 1926, the former enemy owner is regarded as taxpayer, the... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 pages
...filed by the custodian, a should be noted that said Revenue Act of 1926 prohibits a refund or credit "unless before the expiration of such period a claim therefor is filed bi taxpayer." If, "under the revenue act of 1926, the former enemy owner is regarded taxpayer, the... | |
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If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two years from the time the tax was paid, unless before the expiration of such period a claim therefor is filed by the taxpayer. 
