 | United States. Court of Claims - 1932 - Страниц: 800
...284, provides : "(b) Except as provided in subdivisions (c), (d), (e)r and (g) of this section — "(1) No such credit or refund shall be allowed or...three years from the time the tax was paid in the case Opinion of the Court of a tax imposed by this act, nor after four years from the time the tax was paid... | |
 | United States. Court of Claims - 1946 - Страниц: 906
...entitled "Limitation on Allowance," it further provides as follows : " ( 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 expiration of such period a claim therefor is filed by the taxpayer. " (2)... | |
 | United States. Internal Revenue Service - 1924 - Страниц: 396
...refunded immediately to the taxpayer. (b) Except as provided in subdivisions (c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Страниц: 580
...immediately to the taxpayer. SEC. 281. (b) Except as provided in subdivisions (c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim... | |
 | John F. Sherwood - 1925 - Страниц: 206
...refunded immediately to the taxpayer. (b) Except as provided in subdivisions (c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim... | |
 | Irving Bank-Columbia Trust Company - 1925 - Страниц: 152
...refunded immediately to the taxpayer. (b) Except as provided in subdivisions (c) and (e) of this section, (1) no such credit or refund shall be allowed or made after four years from the time the tax was paid, unless before the expiration of such four years a claim... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - Страниц: 414
...refunded immediately to the taxpayer. (b) Limitation on allowance. — (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 expiration of such period a claim therefor is filed by the taxpayer. (2) LIMIT... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - Страниц: 978
...years from the time the tax was paid in the case of a tax imposed by this Act, 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;... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - Страниц: 1032
...years from the time the t"x was paid in the case of a tax imposed by this act nor after four years from the time the tax was paid in the case of a tax imposed by any prior act. unless before tlie expiration of sneh period or before the expiration of the additional... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - Страниц: 1034
...years from the time the tax was paid In the case of a tax imposed by this act 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 or before the expiration of the additional... | |
| |
... (b) Except as provided in subdivisions (c), (d), (e), and (g) of this section — (1) No such credit or refund shall be allowed or made after three years from the time the tax was paid... 
