 | 1970 - 360 pages
...the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. Title 26— Chapter I (2) Limit on amount of credit or refund — (A) Limit where claim... | |
 | United States. Tax Court - 1950 - 1534 pages
...application therefor within the period of time prescribed by section 322. Section 322 (b) (1) provides that unless a claim for credit or refund is filed by the...within three years from the time the return was filed, or within two years from the time the tax was paid, no credit or refund shall be allowed after the... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...subchapter A of this chapter or subchapter D of this chapter — Sec. 1636. (a) (1) Period of limitation.— Unless a claim for credit or refund is filed by the...within three years from the time the return was filed or within two years from the time the tax was paid, no credit or refund shall be allowed or made after... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...overpayment of any tax imposed in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later or, if no... | |
 | United States. Internal Revenue Service - 1968 - 938 pages
...an overpayment of any tax in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later, or if no... | |
 | United States. Tax Court - 1954 - 1158 pages
...REFUNDS AND CREDITS. *•••«•• (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund is filed by the...taxpayer or within two years from the time the tax was pafd, no credit or refund shall be allowed or made after the expiration of whichever of such periods... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was required to be filed (as fixed by an extension of time, If any) or two years from the time the tax... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 682 pages
...tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was required to be filed (as fixed by an extension of time, if any) or two years from the time the tax... | |
 | United States. Internal Revenue Service - 1956 - 1348 pages
...the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. (2) LIMIT ON AMOUNT OF CREDIT OR REFUND. (A) LIMIT TO AMOUNT PAID WITHIN 8 TEARS. —... | |
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No credit or refund shall be allowed or made after the expiration of the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. 
