 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...(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... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1618 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... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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... | |
 | United States. Supreme Court - Courts - 1931 - 1000 pages
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1266 pages
...the custodian, and I should be noted that said Revenue Act of 1926 prohibits a refund or credit onl "unless before the expiration of such period a claim therefor is filed by th taxpayer." If, under the revenue act of 1926, the former enemy owner is regarded as taxpayer, the... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 pages
...filed by the custodian, a should be noted that said Revenue Act of 1926 prohibits a refund or credit "unless before the expiration of such period a claim therefor is filed bi taxpayer." If, "under the revenue act of 1926, the former enemy owner is regarded taxpayer, the... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...Commissioner is prohibited from making credits or refunds of income tax imposed by the Revenue Act of 1932 after two years from the time the tax was paid unless before the expiration of such 2-year period a claim therefor is filed, and (2) the amount of such credit or refund shall not exceed... | |
 | United States. Internal Revenue Service - Gifts - 1933 - 98 pages
...prohibited from making credits or refunds of gift tax imposed by the Revenue Act of 1932 after three years from the time the tax was paid unless before the expiration of such 3-year period a claim therefor is filed, and (2) the amount of such credit or refund shall not exceed... | |
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... unless before the expiration of such period a claim therefor is filed by the taxpayer. 
