 | Administrative law - 1970 - 360 pages
...claim. SEC. 6511. Limitations on credit or refund — (a) Period of limitation on fling claim. Claim for credit or refund of an overpayment of any tax...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... | |
 | Administrative law - 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... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...from Federal income tax. Section 6511 (a) of the Internal Revenue Code of 1954 provides, in part, that a claim for credit or refund of an 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... | |
 | United States. Internal Revenue Service - Taxation - 1962 - 1090 pages
...specified in section 6511 (a) of the Code, which relates to the period of limitations on filing claims for credit or refund of an overpayment of any tax imposed by the Internal Revenue Code in respect of which the taxpayer is required to file a return. 26 CFR 330.1-2... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...subject to the supervision of the Indian superintendent. Section 6511 (a) of the Code provides that a claim for credit or refund of 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... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue - 1955 - 682 pages
...later, or if no return was filed by the taxpayer, within two years from the time the tax was paid. Claim for credit or refund 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 three years... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...later, or if no return was filed by the taxpayer, within two years from the time the tax was paid. Claim for credit or refund 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 three years... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1956 - 1348 pages
...later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid. Claim for credit or refund 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... | |
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... 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... 
