...the special rules provided in this section become applicable. This Internal Revenue Service, Treasury section shall not apply to any claim filed, or credit...agreement, or any extension thereof, under section 650l(c}(4), and for 6 months thereafter. (c) Limit on amount to be credited or refunded. (1) If a claim...

...period for assessment of a tax has been made in accordance with the provisions of section 6501(c)(4), the special rules provided in this section become...claim may be filed. Claim for credit or refund of an over§301.6511(d)-l 26 CFR Ch. i (4-1-95 Edition) payment may be filed, or credit or refund may be...

...refund allowed if no claim is filed, either — (A) Prior to the execution of the agreement or (B) More than 6 months after the expiration of the period...pursuant to the agreement or any extension thereof. § 301.6511(c)-1 Special rules applicable in case of extension of time by agreement. (a) Scope. If,...

...refund allowed if no claim is filed, either — (A) -prior to the execution of the agreement or (B) more than 6 months after the expiration of the period...pursuant to the agreement or any extension thereof. § 301.6511 (c)-l SPECIAL RULES APPLICABLE IN CASE OF EXTENSION OF TIME BY AGREEMENT. — (a) Scope....

...or refund if no claim la filed, provided in subsections (a) and (b) (1), shall not expire prior to 6 months after the expiration of the period within...pursuant to the agreement or any extension thereof under sectlon6501(c)(4). (2) Limit on amount. If a claim is filed, or a credit or refund is allowed...

...taxable year of the unused excess profits credit) then the period for filing claim for refund shall be the period within which an assessment may be made pursuant to the agreement or any extension thereof and 6 months thereafter. In our case, the petitioner's timely original application for relief under...

...Under section 6511(c)(l), the time for filing a claim for credit or refund does not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to an agreement or any extension thereof under section 6501(c)(4). That section provides for an extension...

...period for assessment of a tax has been made in accordance with the provisions of section 6501 (c) (4) , the special rules provided in this section become...any extension thereof. (b) Period in which claim may tie filed. Claim for credit or refund of an overpayment may be filed, or credit or refund may be allowed...

...credit or refund is allowed when no claim was filed, after the execution of the agreement and within 6 months after the expiration of the period within...pursuant to the agreement or any extension thereof, the amount of the credit or refund shall not exceed the portion of the tax paid after the execution...

...no claim is filed, either — (A) Prior to the execution of the agreement or (B) More than 6 month j after the expiration of the period within which an...pursuant to the agreement or any extension thereof. § 301.6511 (c)-1 Special rules applicable in case of extension of time by agreement. (a) Scope. It,...