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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... "
The United States Internal Revenue Tax System: Embracing All Internal ... - Stran 155
uredili: - 1895 - 722 strani
Celotni ogled - O knjigi

Cases Decided in the United States Court of Claims ... with ..., Količina 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 strani
...been 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 which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds...
Celotni ogled - O knjigi

Cases Decided in the United States Court of Claims ... with ..., Količina 145

United States. Court of Claims, Audrey Bernhardt - 1959 - 820 strani
...any internal revenue tax alleged to have been erroneously 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 credit has been duly filed with the Secretary or his 252 Opinion of the...
Celotni ogled - O knjigi

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

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 strani
...been 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 wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...
Celotni ogled - O knjigi

Cases Decided in the United States Court of Claims ... with ..., Količina 113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 strani
...illegally assessed or collected, or 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, (i) if the claim does not exceed $10,000 or (ii) even if the claim...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 strani
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been 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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Reports of Committees: 30th Congress, 1st Session - 48th ..., Količina 1

United States. Congress. Senate - 1878 - 1086 strani
...been 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: With an Appendix Containing Laws of a ...

United States - 1879 - 250 strani
...erroneously or illegally assessed or tSon.mg' 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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The Federal Reporter: Cases Argued and Determined in the ..., Količine 273–274

1921 - 2116 strani
...proceeding for the recovery of any Internal tax alleged to have been erroneously or illegally assessed or collected « • • shall be maintained in any court,...two years next after the cause of action accrued." Id. p. GOS9. "Sec. 3228. All claims for the refunding of any internal tax alleged to have been erroneously...
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The Federal Reporter, Količina 143

1906 - 1052 strani
...been 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, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action...
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Cases Decided in the Court of Claims of the United States at ..., Količina 15

United States. Court of Claims - 1880 - 746 strani
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, 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 canse of...
Celotni ogled - O knjigi




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