...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...been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according...

...filed within the statutory period. Section 3228, Revised Statutes of the United States, provides : "All claims for the refunding or crediting of any...excessive or in any manner wrongfully collected must, except as provided in sections 284 and 319 of the Revenue Act of 1926, be presented to the Commissioner...

..."SEC. 3228. (a) All claims for the refunding or crediting of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected,...without authority, or of any sum alleged to have been " Matter in line type and italics amended by Revenue Act of 1928, opposite. " The Revenue Act of 1924...

...until sevlected, or of any penalty alleged to have been ered, are part of the realty ; if the quantity collected without authority, or of any sum alleged...excessive or in any manner wrongfully collected must, except as provided in sections 284 and 319 of the Revenue Act of 1926, be presented to the Commissioner...

...internal tax alleged to have been erroneously or illegally assessed or collected, or of any penaltv alleged to have been collected without authority,...or of any sum alleged to have been excessive, or in anv manner wrongfully collected, must be presented to the commissioner of internal revenue within two...

...or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected • • • must • • • be presented...Commissioner of Internal Revenue within four years next after the payment of such tax. • • • » These sections have been kept in force in their essential requirements...

...or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected • • • must * • • be presented...Commissioner of Internal Revenue within four years next after the payment of such tax. * * * " These sections have been kept in force in their essential requirements...

...Act, 1928. (a) All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and...

...Section 3227. [Rev. Stat.] 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...

...3227. [Rev. Stat.] No suit or proceeding for the recovery of any internal tax alleged to have J>cen erroneously or illegally assessed or collected, or...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...