 | United States. Internal Revenue Service - 1924 - 396 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...provided in subdivision's (c) and (d) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer. As it is now, the period of limitation on the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund... | |
 | John F. Sherwood - 1925 - 206 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...provided in subdivision (e) of this section, no such refnnd shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer. (e) If the executor (or the residuary legatee... | |
 | 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... | |
 | 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... | |
 | United States - 1928 - 268 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 - 1164 pages
...(c) and (e) of this section, (1) no snch credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor Is filed by the taxpayer, nor (2) shall the amount of the credit or refund... | |
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... unless before the expiration of such period a claim therefor is filed by the taxpayer. 
