 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...  Reports of the United States Tax Court - Page 533by United States. Tax Court - 1986Full view - About this book
 | United States. Court of Claims - 1929 - 868 pages
...act of 1926 is an amendment to section 3226 of the Revised Statutes and reads in part as follows : " No suit or proceeding shall be maintained in any court...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...refund. The plaintiffs urge that Section 3313 is not applicable, because the funds here claimed were not any internal revenue tax alleged to have been erroneously...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... | |
 | United States. Court of Claims - 1932 - 800 pages
...that under sec. 1316 of the revenue act of 1921, amending sec. 3228 Rev. Stat., all claims for refund of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or any sum alleged to have been excessive, must be presented to the commissioner within four years after... | |
 | 1904 - 910 pages
...false or fraudulent, and did not contain any understatement or undervaluation." "Sec. 3226. No suit 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 claimed... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...from him, in which he recovered judgment. Section 3226 of the Revised Statutes provides that " No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected * * * until appeal shall have... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...protest shall be made in writing. "Wright v. Blakeslee, 101 US, 179. US REV. STAT., SEC. 3226. No suit 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 claimed... | |
 | Philippines - 2004 - 480 pages
...Revenue Code provides: National Internal "SEC. 230. Recovery of tax erroneously or illegally collected. -No suit or proceeding shall be maintained in any court for the recovery of any internal revenue lax hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty... | |
 | 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... | |
 | Bruce Wyman - 1903 - 660 pages
...fraudulent, and did not contain any understatement or undervaluation. REVISION. SEC. 3226. No suit 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 claimed... | |
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