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" Claim for credit or refund of an overpayment of any 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 3 years from the time the return was filed or 2 years from the time the... "
The Impact of the Complexity of the Tax Code on Small Business: What Can be ... - Page 187
by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 pages
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Prevention of Tax Avoidance: Preliminary Report of a Subcommittee of the ...

United States. Congress. House. Committee on Ways and Means - 1933 - 42 pages
...statute of limitations on refunds shall run within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever period expires the later. (29) Claims for Credit Your subcommittee recommends incorporation of HR 5904 into the proposed...
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The Code of Federal Regulations of the United States of America

Administrative law - 1970
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed 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...
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Revised Report on Partners and Partnerships Received by the Subcommittee on ...

United States. Congress. House. Committee on Ways and Means - 1957
...against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result, in section...
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Technical Amendments Act of 1958: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - Income tax - 1958 - 448 pages
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed 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...
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Technical Amendments Act of 1958: Hearings Before the Committee on Finance ...

United States. Congress. Senate. Committee on Finance - Construction industry - 1958 - 448 pages
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed 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...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1044 pages
...against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result, in section...
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Advisory Group Recommendations on Subchapters C, J, and K of the Internal ...

United States. Congress. House. Committee on Ways and Means - Corporations - 1959 - 1044 pages
...against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result, in section...
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Compilation of the Social Security Laws

United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 504 pages
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed 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...
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Reports of the Tax Court of the United States, Volume 116

United States. Tax Court - Taxation - 2001
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, * * * (3) SPECIAL RULES RELATING TO FOREIGN TAX CREDIT.— (A) SPECIAL...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1979
...a taxpayer is required to file a return must be filed by the taxpayer within 3 years from the date the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later. Section 7651 of the Code provides that, except as otherwise provided...
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