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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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Reports of the Tax Court of the United States, Volume 25

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...
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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...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...
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Cumulative Digest of United States Practice in International Law, Volume 2

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...
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Reports of the Tax Court of the United States, Volume 27

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...
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Internal Revenue Bulletin

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...
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Code of Federal Regulations

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...
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Federal Laws and Material Ralating to the Federal Highway ..., Volume 980

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....
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Code of Federal Regulations

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...
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Code of Federal Regulations

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...
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Code of Federal Regulations

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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