 | United States. Tax Court - Law reports, digests, etc - 1955
...(b) LIMITATION ON ALLOWANCE. — (1) PERIOD OP LIMITATION. — Unless a claim for credit or refund IB filed by the taxpayer within three years from the...credit or refund shall be Allowed or made after the expiration of whichever of such periods expires the later. • • • 1 SEC. 782. REVIEW OP ABNORMALITIES... | |
 | 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...the return was filed by the taxpayer or within two yean from the time the tax was paid, no credit or refund shall be allowed or mad* after the expiration... | |
 | International law - 1946
...date of the filing of the return during the extended period? Code Section 322(b)(l) provides, in part: "PERIOD OF LIMITATION— Unless a claim for credit...from the time the return was filed by the taxpayer . . . no credit or refund shall be allowed or inade . . ." Code Section 322(b)(4), which was added... | |
 | United States. Tax Court - Law reports, digests, etc - 1957
...1087, affd. (CA 1) 238 F. 2d 741. 1 SBC. 822. REFUNDS AND CREDITS, (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund Is filed by the taxpayer wltbln three years from the time the return was filed by the taxpayer or within two years from the... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 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... | |
 | Administrative law - 1969
...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... | |
 | United States. Federal Highway Administration - Highway law - 1980
...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.... | |
 | Administrative law - 1971
...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... | |
 | 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. (2) Limit on amount of credit or refund — (A) Limit where claim filed within 3-year... | |
 | Administrative law - 1968
...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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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... 
