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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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 219
by United States. Court of Claims, Audrey Bernhardt - 1958
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed...
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Comparison of the Revenue Acts of 1934 and 1936

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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed...
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United States Statutes at Large

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...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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United States Code: Containing the General and Permanent Laws of the United ...

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

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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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - Gifts - 1944 - 1242 pages
...Limitation on allowance. — Sec. 322. (b) (1) Period of limitation. — Unless a claim for prédit or refund is filed by the taxpayer within three years from the time the return was filed bv the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed...
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