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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 Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1978
...credit or refund shall be allowed after the expiration of the period specified in section 65 11 (a) unless a claim for credit or refund is filed by the taxpayer within such period. Section 651 1 (b) (2) (A) of the Code states that if the claim was filed by the taxpayer...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - Law reports, digests, etc - 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 taxpayer ^ithin three years from the time the return was filed, or within two Tears from the time the tax was...
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Federal Laws, Regulations, and Material Relating to the Federal Highway ...

United States. Federal Highway Administration, United States - Highway law - 1976
...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) L1M1T ON AMOUNT OF CRED1T OR REFUND. (A) Limit where claim filed within 3-year period....
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The Social Security Act and Related Laws: Including Amendments Through ...

United States - Social security - 1976 - 794 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) LiMrr where claim filed within 3-year...
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Congressional Serial Set

United States - 1978
...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 WHERE CLAIM FILED WITHIN 8-YEAR PERIOD.—...
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The Impact of the Complexity of the Tax Code on Small Business ..., Volume 4

United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - Electronic books - 2001 - 198 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 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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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...filed by the taxpayer or within two years from the tune the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever...
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New York State Sales and Use Tax Law and Regulations: As of January 1, 2008

CCH State Tax Law Editors - Business & Economics - 2008 - 1272 pages
...thousand sixteen of this chapter. (c) Claim for credit or refund of an overpayment of sales tax 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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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1624 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 WHERE CLAIM FILED WITHIN 3-YEAR...
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New York State Personal Income Tax Law and Regulations: As of January 1, 2008

Cch State Tax Law Editors - Business & Economics - 2008 - 1054 pages
...this chapter after the expiration of the applicable period of limitation specified in this chapter unless a claim for credit or refund is filed by the taxpayer within such period. Any later credit shall be void and any later refund erroneous. No period of limitations...
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