 ... the 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...  Congressional Serial Set - Página 261978Vista completa - Acerca de este libro
 | United States - 1953 - 1744 páginas
...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 páginas
...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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...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, Walter Elbert Barton - 1944 - 1286 páginas
...to whether such period has expired before the notice of deficiency was mailed, shall be conclusive. 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. Internal Revenue Taxation Joint Committee - 1945 - 350 páginas
...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 páginas
...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 páginas
...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... | |
 | 1966 - 180 páginas
...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...of the overpayment attributable to such carryback. • * * * * (4) Special period of limitation with, respect to investment credit carrybacks — (A)... | |
 | 1976 - 420 páginas
...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...provided in subsection (b) (2) or (c) , whichever la applicable, to the extent of the amount of the overpayment attributable to such carryback. (B) Applicable... | |
 | 1961 - 422 páginas
...in the case of foreign taxes paid or accrued. In the case of a claim described in subparagraph (A), the amount of the credit or refund may exceed the...paid within the period provided in subsection (b) or (c), whichever is applicable, to the extent of the amount of the overpayment attributable to the... | |
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