 | 1970 - 360 pages
...title In respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or If no return was filed by the taxpayer,... | |
 | United States. Congress. House. Committee on Ways and Means - 1957 - 60 pages
...credit or refund of the tax against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result,... | |
 | United States. Congress. Senate. Committee on Finance - 1958 - 480 pages
...title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer,... | |
 | United States. Congress. Senate. Committee on Finance - 1958 - 462 pages
...title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer,... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...credit or refund of the tax against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result,... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...credit or refund of the tax against which the credit is allowable, which generally is within a period of 3 years from the time the return was filed or 2 years from the time the tax was paid. The partnership return itself, however, involves no payment of tax and, as a result,... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer,... | |
 | United States. Internal Revenue Service - 1977
...Section 6511 (a) of the Code requires, generally, that any claim for credit or refund must be filed within 3 years from the time the return was filed or 2 years from the time the tax was paid whichever of such periods expires the later. Section 651 1 (d) (3) (A) of the Code provides... | |
 | United States. Tax Court - 2001 - 538 pages
...title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later, * * * (3) SPECIAL RULES RELATING TO FOREIGN... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...tax in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever of such periods expires the later. Rev. Rul. 72-126, 1972-1 CB 217, holds,... | |
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Claim for credit or refund of an overpayment of any tax imposed by this title in respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the... 
