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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... "
Cases Decided in the United States Court of Claims ... with Report of ... - Page 254
by United States. Court of Claims, Audrey Bernhardt - 1959
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The Supreme Court Reporter, Volume 24

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...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

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...
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United States Income Tax Law Simplified for Businessmen

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...
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Official Gazette, Volume 100, Issues 11-12

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...
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Official Gazette, Volume 96, Issues 1-5

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,...
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Official Gazette, Volume 87, Issue 43

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...
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The Principles of the Administrative Law Governing the Relations of Public ...

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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1904 - 668 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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1904 - 666 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...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 pages
...false nor fraudu lent 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...
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