 | United States - 1953 - 1744 lapas
...States, as the case may be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) Limit on credit. The amount of the credit taken under this section... | |
 | United States - 1964 - 1098 lapas
...for such taxable year" for "Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax against which the credit Is allowable." Subsec. (b). Pub. L. 86-780, §4(1». Inserted "applicable"... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...States, as the case may be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. ! (b) LIMIT ON CREDIT. — The amount of the credit taken under this... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...States, as the case may be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) LIMIT ON CREDIT. — The amount of the credit taken under this... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...States, as the case may be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. (b) LIMIT ON CREDIT. — The amount of the credit taken under this... | |
 | 1978 - 1400 lapas
...this part for such taxable year. Such choice may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for the taxable year. (b) Certain provisions inapplicable. If the taxpayer... | |
 | United States, Walter Elbert Barton - 1950 - 1126 lapas
...States, as the case may be. Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. Sec. 131. (h) Limit on credit.— The amount of the credit taken under... | |
 | United States. Internal Revenue Service - 1951 - 1868 lapas
...possession of the United Statea; Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter. <b) Limit on Credit.— The amount of the credit taken under thia... | |
 | United States. Internal Revenue Service - 1964 - 888 lapas
...this part for such taxable year. Such choice may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for the taxable year. "(b) CERTAIN PROVISIONS INAPPLICABLE. — If... | |
 | United States. Internal Revenue Service - 1956 - 1348 lapas
...United States, and further that "Such choice may be made or changed at any time prior to the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter." Section 39.131 (a)-l(d) of Regulations 118 reads in part as follows:... | |
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Such choice for any taxable year may be made or changed at any time before the expiration of the period prescribed for making a claim for credit or refund of the tax imposed by this chapter for such taxable year. 
