 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...upon the crediting and refunding of taxes paid. — (a) Unless a claim for credit or refund is filed within three years from the time the return was filed...taxpayer or within two years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit or refund of income tax imposed... | |
 | United States - 1939 - 780 lapas
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1 ) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF UMITATION. — Unless a claim for credit or refund is filed by the...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
 | 1940 - 1806 lapas
...and any balance shall be refunded Immediately to the taxpayer. (b) Limitation on allowance. — (1) , in pursuance of the plan of reorganization, solely...another corporation a party to the reorganization. expiration of whichever of such periods expires the later. If no return Is filed by the taxpayer, then... | |
 | 1941 - 1688 lapas
...the crediting and refunding of taxes paid. (a) Unless a claim for credit or refund is filed within 3 8 2 years from the time the tax was paid, the Commissioner is prohibited from allowing or making a credit... | |
 | 1939 - 1030 lapas
...the crediting and refunding of taxes paid, (a) Unless a claim for credit or refund is filed within 3 years from the time the return was filed by the taxpayer or within 2 years from the time the tax was paid? the Commissioner is prohibited from allowing or making a credit... | |
 | United States - 1953 - 1744 lapas
...claim was filed, and (i) no return was filed or Ш) the allowance of the credit or refund is not made uthorized pu@ during the two years immediately preceding the allowance of the credit or refund. (3) Exceptions in... | |
 | United States. Internal Revenue Service - 1939 - 636 lapas
...and any balance shall be refunded immediately to the taxpayer. (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. If no return is filed by the taxpayer, then... | |
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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... 
