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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 - 502 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 - 308 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. Internal Revenue Service - Income tax - 1936 - 604 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, Volume 53, Part 1

United States - Session laws - 1939 - 780 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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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...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 ..., Book 2

Administrative law - 1940 - 1806 pages
...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 ..., Book 2

Administrative law - 1941 - 1688 pages
...the crediting and refunding of taxes paid. (a) Unless a claim for credit or refund is filed within 3 8 2 years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939 - 1030 pages
...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, Volume 3

United States - Law - 1953 - 1744 pages
...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 - 636 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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