 | United States. Tax Court - 1957 - 1440 էջ
...deficiency 1 SEC. 322. REFUNDS AND CREDITS, (b) LIMITATION ON ALLOWANCE — (1) PERIOD op LIMITATION. — Unless a claim for credit or refund Is filed by the...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 - 1957 - 1178 էջ
...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...taxpayer or within two years from the time the tax wag paid, no credit or refund shall be allowed or mnde after the expiration of whichever of inch periods... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 էջ
...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. Tax Court - 1954 - 1210 էջ
...AND CREDITS. • •••••• (b) LIMITATION ON ALLOWANCE. — (1) PEBIOD or LIMITATION. — Unless a claim for credit or refund Is filed by the...was paid, no credit or refund shall be allowed or mad* after the expiration of whichever of such periods expires the later. • • • • •••*••... | |
 | United States. Tax Court - 1949 - 1378 էջ
...OF THE UNITED STATES REPORTS. (402) (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund is filed by the...taxpayer within three years from the time the return was tiled by the taxpayer or within two years from the time the tax was paid, no credit or refund shall... | |
 | United States. Internal Revenue Service - 1972 - 624 էջ
...unless a claim for credit or refund is filed 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 after the termination of whichever of these periods expires later. Section 6511(d)(3)(A) of the Code... | |
 | United States. Internal Revenue Service - 1971 - 816 էջ
...tax imposed by the Code 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. Revenue Ruling... | |
 | United States. Tax Court - 1950 - 1992 էջ
...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 paid, no credit or refund shall be Allowed after the expiration of whichever of those periods is the longer. It also provides that a return filed... | |
 | United States. Internal Revenue Service - 1978 - 630 էջ
...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... | |
 | 1969 - 372 էջ
...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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No credit or refund shall be allowed or made after the expiration of 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. 
