26 U. S. Code § 6511 - Limitations on credit or refund Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid
Sec. 6511. Limitations On Credit Or Refund - Bloomberg Law The allowable amount of credit or refund of a specified overpayment shall be determined without regard to the amount of tax paid within the period provided in section 6511 (b) (2)
26 USC 6511: Limitations on credit or refund - House Claim for credit or refund of an overpayment of any tax imposed by this title which is required to be paid by means of a stamp shall be filed by the taxpayer within 3 years from the time the tax was paid
Part III (Also Part I, § 6511. ) - Internal Revenue Service PURPOSE This revenue procedure describes the information that is required under § 6511(h)(2)(A) of the Internal Revenue Code in order to request suspension of the period of limitations under § 6511 for claiming a credit or refund of tax due to an individual taxpayer’s financial disability
6511 - U. S. Code Title 26. Internal Revenue Code - FindLaw 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 to such carryback