| United States. Court of Claims - 1927 - 902 pages
...amended by the act of June 2, 1924 (ch. 234, sec. 1014, 43 Stat. 253, 343), provides : " No suit * * * shall be maintained in any court for the recovery...internal-revenue tax alleged to have been erroneously or illegally assessed or collected * * * until a claim for refund or credit has been duly filed with the... | |
| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...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...erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive... | |
| United States. Court of Claims - 1932 - 800 pages
...3226 of the Revised Statutes (sec. 1318 of the revenue act of 1921), provides that " no suit * * * shall be maintained in any court for the recovery of any internalrevenue tax alleged to have been * * * illegally * * * collected * * * until a claim for refund or credit has been duly filed with the... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...Internal Revenue Code of 1939 * provides : §3772. Suits for refund— (a) Limitations— (1) Claim. 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... | |
| Philippines - 2000 - 840 pages
...erroneously or illegally collected, viz: "Sec. 230. Recovery of tax erroneously or illegally collected — No suit or proceeding shall be maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected,... | |
| Philippines - 1991 - 496 pages
...assessment becomes conclusive and unappealable. SEC. 196. Claim for Refund of Tax Credit.— No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has... | |
| United States. War Department - 1904 - 770 pages
...officer was not by reason of any undue negligence on his part or willful oppression. SEC. 52. No suit shall be maintained in any court for the recovery of any internal-revenue tax alleged to be excessive or collected without authority or of any sum alleged to be excessive or in any manner... | |
| United States. War Department - 1904 - 764 pages
...officer was not by reason of any undue negligence on his part or willful oppression. SEC. 52. No suit shall be maintained in any court for the recovery of any internal-revenue tax alleged to be excessive or collected without authority or of any sum alleged to be excessive or in any manner... | |
| 1904 - 762 pages
...officer was not by reason of any undue negligence on his part or willful oppression. SEC. ;"'2. No suit shall be maintained in any court for the recovery of any internal-revenue tax alleged to \y& excessive or collected without authority or of any sum alleged to be excessive or in any manner... | |
| United States. Court of Claims - 1915 - 840 pages
...Revenue within two years next after the cause of action accrues." Section 3227 provides that no suit shall be maintained "in any court" for the recovery...erroneously or illegally assessed or collected, or in any manner wrongfully collected, "unless the same is brought within two years next after the cause... | |
| |