 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...  Internal Revenue Bulletin: Cumulative bulletin - Page 529by United States. Internal Revenue Service - 1964Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 pages
...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...for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary... | |
 | United States. Court of Claims - 1941 - 858 pages
...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...wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...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...credit has been duly filed with the Secretary or his 252 Opinion of the Court delegate, according to the provisions of law in that regard, and the regulations... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...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...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... | |
 | United States. Court of Claims - 1929 - 868 pages
...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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
 | United States. Court of Claims - 1930 - 854 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,... | |
 | United States. Congress. Senate - 1878 - 1086 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...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... | |
 | United States - 1879 - 250 pages
...alleged to have been erroneously or illegally assessed or tSon.mg' collected, or of any penalty alleged to have been collected without authority, or of any...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... | |
 | 1906 - 1052 pages
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of internal Revenue, according to the provision... | |
 | 1904 - 1108 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
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