 | United States. Court of Claims - 1941 - 858 strani
...may be maintained, whether or not such tax, penalty, or sum has been paid under duress or protest. No such suit or proceeding shall be begun before the...five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within two years after the disallowance of... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 strani
...law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) Time. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice... | |
 | United States. Court of Claims - 1942 - 818 strani
...in section 1103 (a), 47 Stat. 169, 286: * * * No such suit or proceeding [for the recovery of taxes] shall be begun before the expiration of six months...thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 1040 strani
...until a claim for refund has been filed with the Commissioner of Internal Revenue, and in (a) (2) that: No such suit or proceeding shall be begun before the...Commissioner renders a decision thereon within that time. The plaintiff's claim, sufficient in form and substance, having been on file with the Collector for... | |
 | United States. Court of Claims - 1937 - 710 strani
...thereon makes it clear that the law was intended to apply to penalties as well as taxes. It reads : No such suit or proceeding shall be begun before the...expiration of six months from the date of filing such claim * * * nor after the expiration of five years from the date of the payment of such tax, penalty, or... | |
 | United States. Court of Claims - 1929 - 868 strani
...1924, 43 Stat. 343, provides that " No such suit * * * shall be begun * * * after the expiration of five years from the date of the payment of such tax * * * unless such suit * * * is begun within two years after the disallowance of the part of such claim to which such suit... | |
 | United States - 1921 - 642 strani
...Treasury Time limitations exestablished in pursuance thereof. No such suit or proceeding shall tended. be begun before the expiration of six months from...time, nor after the expiration of five years from the date of thepayment of such tax, penalty, or sum." This section shall not affect any suit or proceeding... | |
 | United States - 1922 - 756 strani
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...five years from the date of the payment of such tax, penalty, or sum. This section shall not affect any suit or proceeding instituted prior to the passage... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 strani
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...five years from the date of the payment of such tax, penalty, or sum." This section shall not affect any suit or proceeding instituted prior to the passage... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 strani
...that regard, and the regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the...five years from the date of the payment of such tax, penalty, or sum." This section shall not affect any suit or proceeding instituted prior to the passage... | |
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No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of... 
