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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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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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 312 pages
...the claim. (B) If a claim was filed, and (i) no return was filed, or (ii) if the claim was not filed within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the filing of the claim. (C) If no claim was filed and the...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...preceding the filing of the claim. (C) If no claim was filed and the allowance of credit or refund is made within three years from the time the return was filed by the taxpayer, during the three years immediately preceding the allowance of the credit or refund. (D) If no claim...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 385 pages
...claim was filed, and (i) no return was filed or (ii) the allowance of the credit or refund is not made within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the allowance of the credit or refund. (3) EXCEPTIONS IN...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 332

United States. Supreme Court - Courts - 1948
...overpayments of income taxes and provides quite simply that no refund shall be allowed unless a claim for refund "is filed by the taxpayer within three years...taxpayer or within two years from the time the tax was paid ....'" 1 The return in this case was filed in June, 1939. Since the claim was filed on March 30,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 332

United States. Supreme Court - Courts - 1948
...overpayments of income taxes and provides quite simply that no refund shall be allowed unless a claim for refund "is filed by the taxpayer within three years from the time the return was filed by the taxpayor or within two years from the time the tax was paid ....'" 1 The return in this case was filed...
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The Code of Federal Regulations of the United States of America

Administrative law - 1970
...the period of limitation prescribed in subsection (a) for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such period. Title 26— Chapter I (2) Limit on amount of credit or refund — (A) Limit where claim...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 893 pages
...taxable year. See. 322. (b) Limitation on allowance.— See. 322. (b) (1) Period of limitation.—Unless a claim for credit or refund is filed by the taxpayer...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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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - Taxation - 1950
...application therefor within the period of time prescribed by section 322. Section 322 (b) (1) provides that unless a claim for credit or refund is filed by the...within three years from the time the return was filed, or within two years from the time the tax was paid, no credit or refund shall be allowed after the...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - Income tax - 1953 - 640 pages
...tax imposed by subchapter A of this chapter or subchapter D of this chapter — Sec. 1636. (a) (1) Period of limitation.— Unless a claim for credit...within three years from the time the return was filed or within two years from the time the tax was paid, no credit or refund shall be allowed or made after...
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