 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...the taxpayer, the Commissioner is prohibited from allowing or making a credit or refund of such tax after two years from the time the tax was paid unless before the expiration of such 2-year 448 period a claim therefor is filed. The amount of the credit or refund in any case shall not... | |
 | United States. Bureau of Internal Revenue - Gifts - 1936 - 104 pages
...article, (1) the Commissioner is prohibited from making credits or refunds of the tax 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... | |
 | United States - Session laws - 1939 - 780 pages
...or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be...therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT OP CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the portion of the tax... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...refunded to the taxpayer. No such refund shall be allowed after two years from the time the tax is paid unless before the expiration of such period a claim therefor is filed by the taxpayer. The amount of the refund shall not exceed the portion of the tax paid during the two years immediately... | |
 | Almanacs, American - 1924 - 1040 pages
...(c) and (e) of this section, (1) no euch credit or refund shall be allowed or made after four year» from the time the tax was paid, unless before the expiration of s IK- h four years a claim therefor is filed by the taxpayer, nor (2) shall the amount of the credit... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be...period a claim therefor is filed by the taxpayer. 192 193 (2) LlMIT ON AMOUNT OF CREDIT OR REFUND. — The amount of the credit or refund shall not exceed... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then no credit or refund shall be...after two years from the time the tax was paid, unless tefore the expiration of such period a claim therefor is filed by the taxpayer. (2) LlMIT ON AMOUNT... | |
 | Administrative law - 1940 - 1806 pages
...the Commissioner is prohibited from allowing or making a credit or refund of such tax after 2 years g over such supplies and equipment to them at actual cost, plus nec 2-year period a claim therefor is flled. The amount of the credit or refund in any case shall not exceed... | |
 | Administrative law - 1939 - 1030 pages
...the Commissioner is prohibited from allowing or making a credit or refund of such tax after 2 years from the time the tax was paid unless before the expiration of such 2-year period a claim therefor is filed. The amount of the credit or refund in any case shall not exceed... | |
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... unless before the expiration of such period a claim therefor is filed by the taxpayer. 
