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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. "
Cases Decided in the United States Court of Claims ... with Report of ... - Halaman 485
oleh United States. Court of Claims, Audrey Bernhardt - 1957
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 halaman
...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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 halaman
...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...
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The Code of Federal Regulations of the United States of America ..., Buku 2

1941 - 1688 halaman
...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...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 halaman
...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...
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United States Code, Volume 3

United States - 1953 - 1744 halaman
...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...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 halaman
...Limitation on allowance. — Sec. 322. (b) (1) Period of limitation. — Unless a claim for prédit or refund is filed by the taxpayer within three years from the time the return was filed bv the taxpayer or within two years from the time the tax was paid, no credit or refund shall be allowed...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 halaman
...the claim. (B) If a claim was filed, and (i) no return was filed, or (ii) if the claim was not filed within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the filing of the claim. (C) If no claim was filed and the...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 halaman
...preceding the filing of the claim. (C) If no claim was filed and the allowance of credit or refund is made within three years from the time the return was filed by the taxpayer, during the three years immediately preceding the allowance of the credit or refund. (D) If no claim...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 halaman
...claim was filed, and (i) no return was filed or (ii) the allowance of the credit or refund is not made within three years from the time the return was filed by the taxpayer, during the two years immediately preceding the allowance of the credit or refund. (3) EXCEPTIONS IN...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 332

United States. Supreme Court - 1948 - 974 halaman
...overpayments of income taxes and provides quite simply that no refund shall be allowed unless a claim for refund "is filed by the taxpayer within three years...taxpayer or within two years from the time the tax was paid ....'" 1 The return in this case was filed in June, 1939. Since the claim was filed on March 30,...
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