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" 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 of any sum... "
Laws Relating to National Prohibition Enforcement - 117. lappuse
autors: United States - 1923
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 lapas
...assessed or collected or of any penalty alleged to have been collected without authority, or of an; sum alleged to have 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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner, according to the provisions...
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A Treatise on Federal Practice, Civil and Criminal, Including ..., 1. sējums

Roger Foster - 1920 - 1184 lapas
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have 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...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 lapas
...erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without G until appeals shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within four years next after payment of such...
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Cumulative Bulletin ... Income Tax Rulings, 2. sējums

United States. Bureau of Internal Revenue - 1921 - 778 lapas
...(sec. 3226 RS. US) of such Compilation provides that: penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or In nny milliner wrongfully collected until appeal shall have been duly made to the Commissioner of Internal...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within four years next after payment of such...
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Jurisdiction and Procedure of the Federal Courts

John Carter Rose - 1922 - 812 lapas
...illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been 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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within four years next after payment of such...
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