 | United States - 1921 - 642 pages
...Treasury Time limitations exestablished in pursuance thereof. No such suit or proceeding shall tended. be begun before the expiration of six months from...thereon within that time, nor after the expiration of five years from the date of thepayment of such tax, penalty, or sum." This section shall not affect... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum." This section shall not affect... | |
 | United States - 1922 - 756 pages
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum. This section shall not affect... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...that regard, and the regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum." This section shall not affect... | |
 | United States - 1924 - 260 pages
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum unless such suit or proceeding... | |
 | Eric Louis Kohler - 1924 - 514 pages
...that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum. "Unless such suit or proceeding... | |
 | 1927 - 1150 pages
...proceeding may alty, or sum has been paid under protest or duress. No such suit or proceeding shall bo begun before the expiration of six months from the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...the Commissioner (see section 281 of the Statute and articles 1301-1308) and six months have elapsed from the date of filing such claim, unless the Commissioner renders a decision within six months, in which case suit may be brought upon the rendition of the decision. No suit or... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding... | |
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No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of... 
