| United States. Tax Court - Taxation - 1974 - 932 pages
...the taxpayer Is required to HIi> a return shall be filed by the taxpayer within 8 years from the time the return was filed or 2 years from the time the tax was pnld. whichever of such periods expires the later, or If no return was filed by the taxpayer, within... | |
| United States. Congress. House. Ways and Means Committee - 1975 - 222 pages
...of the requires claims for overpayment of tax to be filed within 3 years from the lbc returns were filed or 2 years from the time the tax was paid, whichever expires the later. Accordingly, it may be desirable, as is proposed by HR 2474, ii, modify the statute... | |
| United States. Federal Highway Administration, United States - Highway law - 1976 - 418 pages
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the... | |
| Administrative law - 1976 - 420 pages
...taxpayer IB required to file a return shall be filed by the taxpayer within 3 years from the time th« return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or If no return was filed by the taxpayer, within 2 years from the... | |
| United States. Internal Revenue Service - Income tax - 1979 - 196 pages
...of the period for filing a claim for refund or credit for 1 979. The period is 3 years from the date the return was filed, or 2 years from the time the tax was paid, whichever is later. You also may change to another method of figuring your tax at any time within this period.... | |
| United States - 1978 - 1156 pages
...the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the... | |
| United States. Congress. House. Committee on Ways and Means - Finance, Public - 1978 - 1846 pages
...claim to take a credit in lieu of the deduction within 3 year.s from the time the return was fiied or 2 years from the time the tax was paid, whichever period expires later." An individual may not deduct or credit foreign items if he elects the "standard" deduction or the Optional... | |
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