 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...allowance. — (1) PERIOD OF IJMITATION'. — 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... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...ALLOWANCE. — (1) PERIOD OF UMITATION. — 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... | |
 | Administrative law - 1939 - 1030 pages
...allowance. — (1) PERiOD OF LIMiTATiON. 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... | |
 | Administrative law - 1941 - 1688 pages
...on allowance. (1) Period of limitation. 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... | |
 | Administrative law - 1940 - 1806 pages
...allowance. — (1) Period of limitation. — 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... | |
 | United States - Law - 1953 - 1744 pages
...(A) during the two years immediately preceding the execution of such agreement, or, if such agreement intment. For the purposes of during the three years immediately preceding the execution of such agreement, (B) after the execution... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...ALLOWANCE. — (1) PERIOD OF LIMITATION. — 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... | |
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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... 
