| United States. Court of Claims, Audrey Bernhardt - 1951 - 840 lapas
...REFUND. (a) Limitations. — (1) Claim. — No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions... | |
| United States. Court of Claims, Audrey Bernhardt - 1957 - 904 lapas
...15, 1946. 1 This section reads as follows : "No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according... | |
| United States. Court of Claims - 1941 - 858 lapas
...proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according... | |
| United States. Court of Claims, Audrey Bernhardt - 1959 - 820 lapas
...the Internal Revenue Code of 1954 provides : No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or... | |
| United States. Court of Claims - 1930 - 854 lapas
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,... | |
| United States. Congress. Senate - 1878 - 1086 lapas
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
| United States - 1879 - 250 lapas
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions... | |
| 1921 - 2116 lapas
...provides: "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
| 1904 - 1108 lapas
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause of action... | |
| 1906 - 1052 lapas
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action... | |
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