 Claim for credit or refund of an overpayment of any tax imposed by this title In. respect of which tax 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 tune...  Reports of the Tax Court of the United States - 452. lappuseautors: United States. Tax Court - 2001Pilnskats - Par šo grāmatu
 | 1976 - 420 lapas
...limitation on filing claim. SEC. 6511. Limitations on credit or refund — (a) Period of limitation on Ming claim. Claim for credit or refund of an overpayment...file 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 paid, whichever of... | |
 | 1988 - 600 lapas
...tax payable by stamp): (1) If a return is filed, a claim for credit or refund of an overpayment must be filed by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If... | |
 | 1961 - 422 lapas
...by stamp) : (1) If a return is filed, a claim for credit or refund of an overpayment must be flled by the taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, whichever of such periods expires the later. (2) If... | |
 | 1970 - 360 lapas
...of an overpayment of any tax Imposed by this title which Is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid. [Sec. 05П (a) as amended by sec. 82(a), Technical Amendments Act 1958 (72 Stat. 1663)... | |
 | 1988 - 566 lapas
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,... | |
 | 2001 - 828 lapas
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,... | |
 | 2006 - 868 lapas
...any tax payable by means of a stamp, a claim for credit or refund of an overpayment of such tax must be filed by the taxpayer within 3 years from the time the tax was paid. For provisions relating to redemption of unsued stamps, see section 6805. (c) For limitations... | |
 | 2001 - 836 lapas
...taxes. (a) In general. Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private foundation or trust (as the case may be) with respect to such tax,... | |
 | 1992 - 616 lapas
...the articles are exported. § 301.651 KO-1 Special rules fer chapter 42 taxes. (a) In general Claims for credit or refund of an overpayment of any tax imposed by chapter 42 shall be filed by the taxpayer within 3 years from the time a return was filed by the private... | |
 | 1999 - 782 lapas
...any tax payable by means of a stamp, a claim for credit or refund of an overpayment of such tax must be filed by the taxpayer within 3 years from the time the tax was paid. For provisions relating to redemption of unsued stamps, see section 6805. (c) For limitations... | |
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