 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | United States Department of State - Session laws - 1939
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1 ) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | United States. Department of State - Law - 1939
...refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF UMITATION. — Unless a claim for credit or refund is filed by the...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | Administrative law - 1939
...and any balance shall be refunded Immediately to the taxpayer. (b) Limitation on allowance. — (1) , in pursuance of the plan of reorganization, solely...another corporation a party to the reorganization. expiration of whichever of such periods expires the later. If no return Is filed by the taxpayer, then... | |
 | United States - Social security - 1939
...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) LlMIT ON AMOUNT OF CREDIT OR REFUND. (A) LlMIT WHERE CLAIM FILED WITHIN 3-YEAR PERIOD.... | |
 | Administrative law - 1939
...the crediting and refunding of taxes paid, (a) Unless a claim for credit or refund is filed within 3 years from the time the return was filed by the taxpayer or within 2 years from the time the tax was paid? the Commissioner is prohibited from allowing or making a credit... | |
 | United States - Law - 1953
...claim was filed, and (i) no return was filed or Ш) the allowance of the credit or refund is not made uthorized pu@ during the two years immediately preceding the allowance of the credit or refund. (3) Exceptions in... | |
 | United States. Internal Revenue Service - Taxation - 1939
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
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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 expiration of... 
