 | 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 Jtus from the time the tax was paid, no credit or refund shall be •llowed after the expiration of whichever of those periods b the longer. It also provides that a... | |
 | United States - 1960 - 504 էջ
...subchapter A of this chapter or subchapter D of this chapter — " ( 1 ) PERIOD OF LIMITATION. — Unless a claim for credit or refund is filed by the...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 or made after... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 778 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) LlMIT ON AMOUNT OF CREDIT OR REFUND. (A) LlMIT WHERE CLAIM FILED WITHIN 3-YEAR PERIOD.... | |
 | United States. Federal Highway Administration, United States - 1976 - 418 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) L1M1T ON AMOUNT OF CRED1T OR REFUND. (A) Limit where claim filed within 3-year period.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1976 - 812 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) LiMrr where claim filed within 3-year... | |
 | 1978 - 1156 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 8-YEAR PERIOD.—... | |
 | United States - 1939 - 780 էջ
...refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit or refund is filed by the...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... | |
 | CCH State Tax Law Editors - 2008 - 1362 էջ
...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... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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. 
