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... Statutes of the United States of America - Page 307by United States - 1921Full view - About this book
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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 alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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 alleged to have (Col.). (DC, D. Minn. 1921) 269 Fed. 995; Connelly v. Gardner (Col.), (DC,... | |
| John F. Sherwood - 1925 - 206 pages
...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 alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...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 alleged to have been excessive or in any manner wrongfully collected, until a claim for... | |
| United States. Internal Revenue Service - 1926 - 620 pages
...reenacted without change by section 1025 of the Revenue Act of 1924, is amended to read as follows: to have been excessive or in any manner wrongfully...if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector... | |
| United States - 1926 - 590 pages
...the Revenue Act of 1921, for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...collected without authority or any sum alleged to havebeen excessive or in any manner wrongfully collected under the internal-revenue laws even if the... | |
| 1926 - 1118 pages
...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 alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...proceeding by the taxpayer 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 alleged to have been excessive or in any manner wrongfully collected, can be maintained... | |
| Robert Preston Shealey - 1927 - 600 pages
...penalty claimed to have been collected without authority or any su malleged to have been excessixe or in any manner wrongfully collected under the internal-revenue...if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector... | |
| Robert Preston Shealey - 1927 - 476 pages
...Revenue Act of 1921, 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 any su malleged to have been excessixe or in any manner wrongfully collected under the internal-revenue... | |
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