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" ... or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. "
Reports of the United States Tax Court - Page 479
by United States. Tax Court - 1992
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Code of Federal Regulations: Containing a Codification of Documents of ...

1976 - 420 pages
...limitation on filing claim. SEC. 6511. Limitations on credit or refund — (a) Period of limitation on Ming claim. Claim for credit or refund of an overpayment...file a return shall be filed by the taxpayer within 8 years from the time the return was filed or 2 years from the time the tax was paid, whichever of...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1988 - 600 pages
...tax payable by stamp): (1) If a return is filed, a claim for credit or refund of an overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961 - 422 pages
...by stamp) : (1) If a return is filed, a claim for credit or refund of an overpayment must be flled by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If...
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The Code of Federal Regulations of the United States of America

1970 - 360 pages
...of an overpayment of any tax Imposed by this title which Is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid. [Sec. 05П (a) as amended by sec. 82(a), Technical Amendments Act 1958 (72 Stat. 1663)...
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The Code of Federal Regulations of the United States of America

1988 - 566 pages
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,...
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The Code of Federal Regulations of the United States of America

2006 - 868 pages
...any tax payable by means of a stamp, a claim for credit or refund of an overpayment of such tax must be filed by the taxpayer within 3 years from the time the tax was paid. For provisions relating to redemption of unsued stamps, see section 6805. (c) For limitations...
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The Code of Federal Regulations of the United States of America

1992 - 616 pages
...the articles are exported. § 301.651 KO-1 Special rules fer chapter 42 taxes. (a) In general Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 836 pages
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 782 pages
...any tax payable by means of a stamp, a claim for credit or refund of an overpayment of such tax must be filed by the taxpayer within 3 years from the time the tax was paid. For provisions relating to redemption of unsued stamps, see section 6805. (c) For limitations...
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The Code of Federal Regulations of the United States of America

2001 - 828 pages
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,...
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