Rev. Rul. 76-511

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Revenue Ruling 76-511


In Rev. Rul. 76–511, 1976–2 C.B. 428, the taxpayer filed his 1972 individual income tax return on April 30, 1976. Rev. Rul. 76–511 holds that the taxpayer filed a claim for refund within the three-year limitation period under section 6511(a) because the limitation period runs from the date the taxpayer files his individual income tax return and the taxpayer included the claim on his individual income tax return. Rev. Rul. 76–511 further holds that section 6511(b)(2)(A) does not allow a credit or refund of amounts withheld from wages during the 1972 taxable year because those amounts were deemed paid by section 6513(b)(1) on April 15, 1973, which was more than three years before the April 30, 1976, filing of the late-filed individual income tax return.

Source: Rev. Rul. 2003-41, IRB 2003-17.

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