| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...— (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after three years from the time the tax was paid, unless before the...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT OF CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the... | |
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
| United States - Finance - 1928 - 268 pages
...immediately to the taxpayer. (b) Limitation on allowance. — (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after two...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT OP CREDIT OR REFUND. — The amount of the credit or refund shall not exceed the... | |
| Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...nor after four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; and (2) The amount of the credit or refund shall not exceed the portion of the tax paid during the... | |
| United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...immediately to the taxpayer. (b) Limitation on allowance. — (1) PERIOD OF LIMITATION. — No such credit or refund shall be allowed or made after two...period a claim therefor is filed by the taxpayer. (2) LIMIT ON AMOUNT op CREDIT OR REFUND.- — The amount of the credit or refund shall not exceed the... | |
| United States. Supreme Court - Courts - 1931 - 1000 pages
...after . . . four years from the time the tax was paid in the case of a tax imposed by any prior Act, unless before the expiration of such period a claim therefor is filed by the taxpayer; . . ." Under the quoted statutes the respondent was required to file its claim within four years from... | |
| United States. Congress. House. Committee on Ways and Means - 1932 - 1266 pages
...the custodian, and I should be noted that said Revenue Act of 1926 prohibits a refund or credit onl "unless before the expiration of such period a claim therefor is filed by th taxpayer." If, under the revenue act of 1926, the former enemy owner is regarded as taxpayer, the... | |
| United States. Congress. House. Committee on Ways and Means - 1932 - 1264 pages
...filed by the custodian, a should be noted that said Revenue Act of 1926 prohibits a refund or credit "unless before the expiration of such period a claim therefor is filed bi taxpayer." If, "under the revenue act of 1926, the former enemy owner is regarded taxpayer, the... | |
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