claim for refund
Defined in 2 dictionaries — Case Law, U.S. Code
Definitions from Case Law
From 516 U.S. 235 - Commissioner v. Lundy · 1996Most cited · 666 citing opinions
a claim for refund of, or credit against, any tax imposed by subtitle A"), but it is apparent from the language of § 6512(b)(3)(B) and the statute as a whole that a claim for refund can be filed separately from a return.
United States Code
26 U.S.C. § 6107 — for purposes of this section
For purposes of this section, the terms “return” and “claim for refund” have the respective meanings given to such terms by section 6696(e), and the term “return period” has the meaning given to such term by section 6060(c).