 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 pages
...REFUND. (a) Limitations. — (1) Claim. — No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...15, 1946. 1 This section reads as follows : "No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...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 - 1941 - 858 pages
...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,...been excessive or in any manner wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according... | |
 | 1921 - 2116 pages
...provides: "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,...been excessive or in any manner wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
 | 1904 - 906 pages
...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,...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of [the] Internal Revenue, according to... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...undervaluation.1 "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,...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...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,...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to... | |
 | Charles Wesley Eldridge - 1895 - 792 pages
...maintained in any court suit, (or recc-T- ^or ^6 recovery °f anY internal tax alleged wroutfSty" to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions... | |
 | Philippines - 2001 - 140 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner: * * *. In any case, no... | |
 | Philippines - 2000 - 840 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner, but such suit or p.-oceeding... | |
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Sec. 3226. 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... 
