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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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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Taxation - 1968
...an overpayment of any tax in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later, or if no...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - Internal revenue - 1961
...overpayment of any tax imposed in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was filed or two years from the time the tax was paid, whichever of such periods expires the later or, if no...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1954
...overpayments of Federal taxes paid, reads in part as follows : (b) IJMITATIOXS ON ALLOWANCE. — (1) 1'EKion OF LIMITATION. — Unless a claim for credit or refund...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. * * * Section 39.322-3 of Regulations 118...
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Reports of the Tax Court of the United States, Volume 20

United States. Tax Court - Law reports, digests, etc - 1954
...415, 422. SEC.322. REFUNDS AND CREDITS. *••••• (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...taxpayer or within two years from the time the tax was pafd, no credit or refund shall be allowed or made after the expiration of whichever of such periods...
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Excise Tax Technical and Administrative Problems: Hearings Before a ..., Part 1

United States. Congress. House. Committee on Ways and Means - Internal revenue - 1955
...tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was required to be filed (as fixed by an extension of time, if any) or two years from the time the tax...
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Excise Tax Technical and Administrative Problems, Volumes 1-2

United States. Congress. House. Committee on Ways and Means - 1955
...tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within three years from the time the return was required to be filed (as fixed by an extension of time, If any) or two years from the time the tax...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1956
...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. (2) LIMIT ON AMOUNT OF CREDIT OR REFUND. (A) LIMIT TO AMOUNT PAID WITHIN 8 TEARS. —...
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Reports of the Tax Court of the United States, Volume 25

United States. Tax Court - Taxation - 1957
...cases, such deficiency 1 SEC. 322. REFUNDS AND CREDITS, (b) LIMITATION ON ALLOWANCE — (1) PERIOD op LIMITATION. — Unless a claim for credit or refund...from the time the return was filed by the taxpayer or wlthlz two years from the time the tax was paid, no credit or refund shall be allowed or madi after...
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Reports of the Tax Court of the United States, Volume 27

United States. Tax Court - Taxation - 1957
...1087, affd. (CA 1) 238 F. 2d 741. ' SEC. 322. REFUNDS AND CREDITS, (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund Is filed by the Hipayer within three years from the time the return was filed by the taxpayer or within two years from...
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Laws Relating to Social Security and Unemployment Compensation, Volume 3

United States - Old age pensions - 1958
...case of any tax imposed by subchapter A of this chapter or subchapter D of this chapter — " ( 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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