 | United States - 1965 - 1110 halaman
...such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...nevertheless, be made or allowed If claim therefor Is filed within 6 months after such date. No Interest shall be paid or allowed on any overpayment resulting... | |
 | United States - 1953 - 1744 halaman
...the Internal Revenue Code, relating to closing agreements, and other than section 3761 of such code, relating to compromises), refund or credit of such...nevertheless, be made or allowed if claim therefor is filed within one year from the date of the enactment of this Act. This subsection shall not apply with respect... | |
 | 1980 - 682 halaman
...such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...nevertheless, be made or allowed if claim therefor is filed within 6 months from such date. No interest shall be paid on any overpayment resulting from the application... | |
 | 1969 - 324 halaman
...2, 1959, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...nevertheless, be made or allowed if claim therefor is flled on or before March 2, 1959. If such refund or credit Is not prevented on or before March 2, 1959,... | |
 | 1960 - 880 halaman
...the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1039 or section 7121 of the Internal Revenue Code of 1954,...nevertheless, be made or allowed If claim therefor Is filed within 6 months from such date. No interest shall be paid on any overpayment resulting from the application... | |
 | 1971 - 324 halaman
...such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...overpayment may, nevertheless, be made or allowed U claim therefor is filed within в months from such date. No interest shall be paid on any overpayment... | |
 | 1986 - 610 halaman
...such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...compromises) refund or credit of such overpayment mas. nevertheless, be made or allowed if claim therefor is filed within 6 months from such date. No... | |
 | 1971 - 744 halaman
...such date, by the operation of any law or rule of law other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...3761 of the Internal Revenue Code of 1939 or section 7123 of the Internal Revenue Code of 1954, relating to compromises, refund or credit of such overpayment... | |
 | 1973 - 476 halaman
...such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue...agreements, and other than section 3761 of the Internal RevenueCode of 1939 or section 7122 of the Internal Revenue Code of 1954, relating to compromises)... | |
 | 1982 - 488 halaman
...Revenue Code of 1939 or section 7121 of the Internal Revenue Code of 1954), or by a compromise (under section 3761 of the Internal Revenue Code of 1939...section 7122 of the Internal Revenue Code of 1954); (ii) The claim for refund or credit of overpayment shall be allowed only to the extent that the overpayment... | |
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Act, or within 6 months from such date, by the operation of any law or rule of law (other than section 3760 of the Internal Revenue Code of 1939 or section 7121 of the Internal Revenue Code of 1954. 
