Page:United States Statutes at Large Volume 68A.djvu/851

 CH. 66—LIMITATIONS

811

(2) EXPORTATION.—No payment shall be allowed under section 6418 (b) unless within 2 years after the right to such payment has accrued a claim therefor is filed by the person entitled thereto, (f)

CROSS R E F E R E N C E S. —

(1) For time return deemed filed and tax considered paid, see section 6513. (2) For limitations with respect to certain credits against estate tax, see sections 2011(c), 2014 (b), and 2015. (3) For limitations in case of floor stocks refunds, see section 6412. (4) For a period of limitations for credit or refund in the case of joint income returns after separate returns have been filed, see section 6013 (b)(3). SEC. 6512. LIMITATIONS IN CASE OF PETITION TO TAX COURT. (a)

E F F E C T OF P E T I T I O N TO T A X COURT.—If the Secretary or

his

delegate has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, and gift taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year^ or of estate tax in respect of the taxable estate of the same decedent, in respect of which the Secretary or his delegate has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except— (1) As to overpayments determined by a decision of the Tax Court which has become final; and (2) As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final; and (3) As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive. (b) OVERPAYMENT DETERMINED BY T A X C O U R T. — (1) JURISDICTION TO DETERMINE.—If the Tax Court

finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, of gift tax for the same calendar year, or of estate tax in respect of the taxable estate of the same decedent, in respect of which the Secretary or his delegate determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer. (2) L I M I T ON AMOUNT OF CREDIT OR REFUND.—No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid— (A) after the mailing of the notice of deficiency, or (B) within the period which would be applicable under section 6511 (b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating § 6512(b)(2)(B)

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