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" ... unless before the expiration of such period a claim therefor is filed by the taxpayer. "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 280
by United States. Court of Claims, Audrey Bernhardt - 1962
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1924 - 456 pages
...provided in subdivision's (c) and (d) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer. As it is now, the period of limitation on the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 pages
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...(c) and (e) of this section, (i) no such credit or refund shall be allowed or made after four years from the . time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - Taxation - 1930
...(c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit or refund...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...Commissioner is prohibited from making credits or refunds of income tax imposed by the Revenue Act of 1928 after two years from the time the tax was paid unless before the expiration of such two-year period a claim therefor is filed, and (2) the amount of such credit or refund shall not exceed...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - Law reports, digests, etc - 1931
...after . . . four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; . . ." Under the quoted statutes the respondent was required to file its claim within four years from...
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