 Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and...  Treasury Decisions Under Internal Revenue Laws of the United States - Page 335by United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1922Full view - About this book
 | United States - 1866 - 172 pages
...tn^?dto°?efuand an^ *s hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner wrongfully collected,... | |
 | United States. Court of Claims - 1930 - 854 pages
...estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit,...in amount, or in any manner wrongfully collected; * * *. " § 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue... | |
 | Charles Noble Emerson - 1867 - 410 pages
...prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,... | |
 | United States. Court of Claims - 1932 - 800 pages
...authorized the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of... | |
 | Webster Elmes - 1879 - 692 pages
...to regulations of the Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously...penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It... | |
 | 1921 - 2116 pages
...subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected." Section 3226 (section 5949) provides: "No suit shall be maintained in any court for the recovery of... | |
 | George N. Lamphere - 1880 - 310 pages
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected. He may prescribe, for use in the prevention and detection of frauds by distillers of spirits, such... | |
 | United States. Court of Claims - 1880 - 746 pages
...all taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed...in amount, or in any manner wrongfully collected. * * * " SEC. 3228. All claims for the refunding of any internal tax alleged to have been erroneously... | |
 | United States. Department of Justice - 1881 - 790 pages
...all taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed...in amount, or in any manner wrongfully collected." Under these circumstances you ask " whether taxes on distilled spirits which have been lost by leakage... | |
 | United States. Congress. House - 1882 - 810 pages
...to regulations* prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...to repay to any collector or deputy collector the lull amount of such sums of money as may be recovered against him in any court, for any internal taxes... | |
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