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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... "
The United States Internal Revenue Tax System: Embracing All Internal ... - Page 155
edited by - 1895 - 722 pages
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 29

United States. Congress. House - 1881 - 868 pages
...been erroneously or 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 any manner wrongfully collected, must be presented to the, Commissioner of Internal Revenue within two years next after the cause of...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Volume 24

United States. Congress. House - 1882 - 810 pages
...or [4] in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of action accrued: Provided, That claims which accrued prior to June six, eighteen hundred and seventy-two, may be presented to the Commissioner...
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The Supreme Court Reporter, Volume 24

1904 - 906 pages
...been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of [the] Internal Revenue, according to...
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United States Reports: ... and Rules Announced at ...

United States. Supreme Court - 1884 - 828 pages
...erroneously or illegally assessed or collected, " or of any penalty alleged to have been collected without authority, or of any sum alleged to have been...is brought within two years next after the cause of acOpinion of the Court. tion accrued : Provided, That actions for such claims wh^ch accrued prior to...
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The Supreme Court Reporter, Volumes 3-4

1884 - 1434 pages
...been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been...collected, shall be maintained In any court unless the sarao is brought within two years next after the ¡i MS î if. m»-\ cause of action accrued; provided,...
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Supreme Court Reporter, Volume 4

United States. Supreme Court - 1884 - 732 pages
...of any penalty alle je-.l tu have been collected without authority, or of any sum alleged to h.ive been excessive or in any manner wrongfully collected,...the same is brought within two years next after the В ь • cause of *action accrued; provided, that actions for such claims which accrued prior to June...
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Supreme Court Reporter, Volume 6

United States. Supreme Court - 1886 - 1238 pages
...been erroneously or 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 any manner wrongfully collected, must be presented to tho commissioner of internal revenue within two years next after the cause of...
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Internal Revenue Laws: Including Title XXXV, and Other Portions of the ...

United States - 1886 - 280 pages
...erroneously or illegally assessed or lio collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner' of Internal Revenue within two years next after the cause of...
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The Railway Agent and Station Agent: A Monthly Magazine ..., Volumes 9-10

1889 - 1226 pages
...illegally assessed or collected, or for any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 pages
...been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to...
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