LIMITATION. — Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed or made after the... Internal Revenue Bulletin - Page 10by United States. Internal Revenue Service - 1954Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1950 - 940 pages
...the expiration of the statutory period, and section 322 (b) (1) of the Internal Revenue Code says : Unless a claim for credit or refund is filed by the...expiration of whichever of such periods expires the later. * * * This congressional mandate cannot be disregarded by the Commissioner of Internal Revenue nor... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...provided in part as follows : SEC. 322. Refunds and Credits. * * * * * Limitation on Allowance. — Period of Limitation. — Unless a claim for credit or refund...credit or refund shall be allowed or made after the exEiration of whichever of such periods expires the iter. * * * On the morning of March 15, 1949, the... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1962 - 964 pages
...provides, in pertinent part: "Sec, 322. RBFUNDS AND CREDITs. "(b) Limitation on allowance — (1) Period of Limitation. — Unless a claim for credit or refund...years from the time the tax was paid, no credit or refnnd shall be allowed or made after the expiration of whichever of such periods expires the later.... | |
| United States. Court of Claims - Law reports, digests, etc - 1946 - 936 pages
...barred by the statute of limitations. Section 322 (b) of the Revenue Act of 1936 reads as follows : "Unless a claim for credit or refund is filed by the...taxpayer within three years from the time the return tt Opinion of the Court was filed by the taxpayer or within two years from the time the tax was paid,... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund...expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two... | |
| United States. Internal Revenue Service - Income tax - 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... | |
| United States - Session laws - 1939 - 780 pages
...balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1 ) PERIOD OF LIMITATION. — Unless a claim for credit or refund...expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF UMITATION. — Unless a claim for credit or refund is filed by the...expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two... | |
| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund...expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be allowed or made after two... | |
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