| United States. Internal Revenue Service - Tax administration and procedure - 1968 - 938 pages
...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... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1668 pages
...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... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1954 - 1182 pages
...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... | |
| United States. Tax Court - Law reports, digests, etc - 1954 - 1158 pages
...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... | |
| United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...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... | |
| United States. Internal Revenue Service - Tax administration and procedure - 1956 - 1348 pages
...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. —... | |
| United States. Tax Court - Taxation - 1957 - 1440 pages
...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... | |
| United States. Tax Court - Taxation - 1957 - 1178 pages
...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... | |
| United States - Old age pensions - 1958 - 392 pages
...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... | |
| |