 | Eric Louis Kohler - 1927 - Страниц: 618
...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 - 1928 - Страниц: 1164
...the tax was paid, in the case of a tax imposed by this Act [Act Feb. 26, 1926], 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 §1064 filed by the... | |
 | United States - 1928 - Страниц: 268
...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;... | |
 | Robert Hiester Montgomery - 1927 - Страниц: 592
...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. Board of Tax Appeals - 1930 - Страниц: 1618
...Subdivision (b) of the same section provides. 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. Supreme Court - 1931 - Страниц: 1000
...1926 (44 Stat. 66) follows: " No such credit or refund shall be allowed or made 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. Court of Claims - 1932 - Страниц: 834
...of 1924, section 281, provides : "(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. Internal Revenue Service - 1933 - Страниц: 98
...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... | |
 | United States. Court of Claims - 1933 - Страниц: 802
...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. Board of Tax Appeals - 1934 - Страниц: 1646
...the taxpayer, (b) Except as provided In subdivisions (c), (d), (e), and (g) of this section — U) No such credit or refund shall be allowed or made after three years from the time tte tax was paid in the case of a tnx imposed by this Act, nor after four years from the time the tax... | |
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... (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... 
