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" The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... "
United States Code - 7494. lappuse
autors: United States - 1971
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 lapas
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...
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The Railway Agent and Station Agent: A Monthly Magazine ..., 9-10. sējumi

1889 - 1226 lapas
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 170 lapas
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to...been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 10. sējums

United States - 1914 - 962 lapas
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty...collected without authority, or any sum alleged to Vol. Ill, p. 603, sec. 3228. Refund of legacy tax on contingent in, terests. — The limitation provided...
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American Annotated Cases

1916 - 1384 lapas
...in any -court for the recovery of any internal tax alleged to have been erroneously .or il: legally assessed or collected, or any penalty claimed to....been excessive or in any manner wrongfully collected, until an appeal shall have been duly made to the Commissioner of Internal Revenue according to the...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...alleged to have been erroneously etc., a collector dead! or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Jurisdiction and Procedure of the Federal Courts

John Carter Rose - 1922 - 812 lapas
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty or...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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