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" Sec. 3226. No suit or 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, or of any penalty claimed to have been collected without authority, or... "
Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ... - 823. lappuse
autors: United States, Walter Elbert Barton - 1950 - 893 lapas
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Cases Decided in the United States Court of Claims ... with ..., 118. sējums

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...
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Cases Decided in the United States Court of Claims ... with ..., 136. sējums

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...
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Cases Decided in the Court of Claims of the United States, 93. sējums

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...
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The Federal Reporter: Cases Argued and Determined in the ..., 273-274. sējumi

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...
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The Supreme Court Reporter, 24. sējums

1904 - 910 lapas
...3226. 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 made to the Commissioner of [the] Internal Revenue, according to...
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A Treatise on the Federal Income Tax Under the Act of 1894, 3. sējums

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 lapas
...undervaluation.1 "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 made to the Commissioner of (the) Internal Revenue, according to...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 lapas
...3226. 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 made to the Commissioner of (the) Internal Revenue, according to...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 lapas
...maintained in any court suit, (or recc-T- ^or ^6 recovery °f anY internal tax alleged wroutfSty" to have been erroneously or illegally assessed or collected,...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...
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Official Gazette, 97. sējums,33. izdevums

Philippines - 2001 - 140 lapas
...maintained in any court for the recovery of any national internal revenue tax hereafter 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 been duly filed with the Commissioner: * * *. In any case, no...
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Official Gazette, 96. sējums,1-5. izdevums

Philippines - 2000 - 840 lapas
...maintained in any court for the recovery of any national internal revenue tax hereafter 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 been duly filed with the Commissioner, but such suit or p.-oceeding...
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