 | United States. Tax Court - 1958 - 1388 lapas
...or refund is filed by a taxpayer within 3 years from the time the return was filed or within 2 years from the time the tax was paid, no credit or refund shall be allowed or made after the expiration of whichever of such periods expires the later. Section 722 (d) denies a taxpayer the benefits... | |
 | United States. Tax Court - 1958 - 1388 lapas
...business, or • • • 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 taxp.-iyer within three years from the time the return was tiled by the taxpayer or within two years... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 lapas
...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 lapas
...'SEC.322. REFUNDS AND CREDITS. • •••••• (b) LIMITATION ON ALLOWANCE. — (1) PEBIOD or LIMITATION. — Unless a claim for credit or refund...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 lapas
...AUTHOBIZATION. (402) 10 TAX COURT OF THE UNITED STATES REPORTS. (402) (b) LIMITATION ON ALLOWANCE. — (1) PERIOD OF LIMITATION. — Unless a claim for credit...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 lapas
...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 lapas
...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... | |
 | 1969 - 372 lapas
...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 - 1950 - 1992 lapas
...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... | |
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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... 
