 ... later. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (b)(2) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable...  Internal Revenue Bulletin: Cumulative bulletin - Pagina 100de United States. Internal Revenue Service - 1963Vizualizare completă - Despre această carte
 | United States - 1953 - 1744 pagini
...in paragraph (6). whichever expires the later. In the case of a claim described in this paragraph, dation * for prescribed in paragraph (2) or (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Office of Commissioner of Internal Revenue - 1943 - 1504 pagini
...prior to December 31, 1948; and that in the case of such a claim filed on or before December 31, 1948, the amount of the credit or refund may exceed the...portion of the tax paid within the period provided in section 322 (b) (2) or (3) of the Code, whichever is applicable, to the extent of the amount of the... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pagini
...has expired before the notice of deficiency was mailed, shall be conclusive. the claim is made. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pagini
...date prescribed by law for filing the return for the year with respect to which the claim is made. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpay-"... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pagini
...date prescribed by law for filing the return for the year with respect to which the claim is made. In the case of such a claim, the amount of the credit...portion of the tax paid within the period provided in paragraph (2) or paragraph (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Congress. Senate. Committee on Finance - 1946 - 836 pagini
...in paragraph (6), whichever expires the later. In the case of a claim described in this paragraph, the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in paragraph (2) or (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pagini
...in paragraph (6), whichever expires the later. In the case of a claim described in this paragraph, the amount of the credit or refund may exceed the portion of the tax paid within the period prescribed in paragraph (2) or (3), whichever is applicable, to the extent of the amount of the overpayment... | |
 | 1970 - 360 pagini
...agreement or order for the elimination of such excessive profits becomes final, whichever is the later. In the case of such a claim, the amount of the credit...tax paid within the period provided in subsection (b) (2) or (c) . whichever Is applicable, to the extent of the amount of the overpayment attributable... | |
 | 1966 - 180 pagini
...agreement or order for the elimination of such excessive profits becomes final, whichever is the later. In the case of such a claim, the amount of the credit...tax paid within the period provided in subsection (b) (2) or (c) , whichever is applicable, to the extent of the amount of the overpayment attributable... | |
 | 1976 - 420 pagini
...for the elimination of such excessive profits becomes final, whichever la the later. ln the CJi.KP of such a claim, the amount of the credit or refund...tax paid within the period provided in subsection (b) (2) or (c) , whichever la applicable, to the extent of the amount of the overpayment attributable... | |
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