 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...  Federal Income Tax Problems --1922 - Page 509by Emerson Emanuel Rossmoore - 1922 - 541 pagesFull view - About this book
 | United States. Congress. House - 1881 - 868 pages
...contaiu this provision : "SEC. 3228. All claims for tlie refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...presented to the, Commissioner of Internal Revenue within two years next after the cause of action accrued * * *." Regulations were prescribed by the Secretary... | |
 | United States. Congress. House - 1882 - 810 pages
...alleged to have been collected without authority, or [3] of any sum alleged to have been excessive 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... | |
 | 1904 - 906 pages
...next section. "Sec. 3227. No suit or proceeding 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, shall be maintained in any court, unless the same il brought within two years next after the cause... | |
 | United States. Supreme Court - 1884 - 828 pages
...6th, 1872, provides that: "No suit or proceeding 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, shall be maintained in any court unless the same is brought within two years next after the cause of... | |
 | 1884 - 1434 pages
...6, 1872, provides that "no suit or proceeding 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, shall be maintained In any court unless the sarao is brought within two years next after the ¡i MS... | |
 | United States. Supreme Court - 1886 - 1238 pages
...in bar of the suit, declares "that all claims for the refunding of any internal ta* alleged to have been erroneously or illegally assessed or collected,...manner wrongfully collected, must be presented to tho commissioner of internal revenue within two years next after the cause of action accrued." The... | |
 | United States - 1886 - 280 pages
...erroneously or illegally of taxes -wrongassessed or collected, or of any penalty alleged to have been f'uly collected without authority, or of any sum alleged...been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...US REV. STAT., SEC. 3227. No suit or proceeding 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, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...revived by this section. SECTION 3228. All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...collected without authority, or of any sum alleged to have beert excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal... | |
 | Charles Wesley Eldridge - 1895 - 792 pages
...alleged wroutfSty" to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...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... | |
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