 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 tune...  Congressional Serial Set - Page 241978Full view - About this book
 | Administrative law - 1984 - 1036 pages
...overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If no return is filed, the claim for credit or refund of an overpayment must be filed by the taxpayer... | |
 | Administrative law - 1999 - 782 pages
...overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If no return is filed, the claim for credit or refund of an overpayment must be filed by the taxpayer... | |
 | Administrative law - 1988 - 600 pages
...tax payable by stamp): (1) If a return is filed, a claim for credit or refund of an overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If... | |
 | Administrative law - 2000 - 812 pages
...overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If no return is filed, the claim for credit or refund of an overpayment must be filed by the taxpayer... | |
 | Administrative law - 1961 - 422 pages
...by stamp) : (1) If a return is filed, a claim for credit or refund of an overpayment must be flled by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If... | |
 | Administrative law - 1970 - 360 pages
...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 the time the tax was paid. [Sec. 05П (a) as amended by sec. 82(a), Technical Amendments Act 1958 (72 Stat. 1663)... | |
 | Administrative law - 2006 - 868 pages
...was filed by the private foundation or trust (as the case may be) with respect to such tax, or within 2 years from the time the tax was paid, whichever of such periods expire the later. (b) Examples. This section may be illustrated by the following examples: Example... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...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 three years from the time the return was filed or two years from the time the tax was paid, whichever... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...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 three years from the time the return was filed or two years from the time the tax was paid, whichever... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...PEBIOD or LIMITATION ON FILING CLAIM.— Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer...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... | |
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