 | Thomas Gold Frost - 1911 - 348 pages
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein; provided that if said decision is APPENDIXES.... | |
 | Thomas Gold Frost - 1911 - 350 pages
...have been excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to...provisions of law in that regard, and the regulations of th« Secretary of the Treasury established in pursuance thereof, and a decision of the Commissioner... | |
 | United States - 1914 - 1382 pages
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein: Provided, That if such decision is delayed... | |
 | United States - 1914 - 962 pages
...shall have been duly made to the Commissioner of Internal Revenue according to the provisions of the law in that regard and the regulations of the Secretary...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein, we are of the opinion that, as the law does... | |
 | Henry Campbell Black - 1915 - 936 pages
...Atchison, T. & SF Ry. Co. v. O'Connor, 223 US 2SO, 32 Sup. Ct. 210, 56 L. Ed. 436, Ann. Cas. 1913C, 1050. according to the provisions of law in that regard,...of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein : Provided, that if such decision is delayed... | |
 | United States. Court of Claims - 1915 - 840 pages
...been erroneously or illegally assessed or collected, etc., until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, etc., and a decision of the commissioner has been had therein, provided, that if such decision be delayed... | |
 | 1916 - 1384 pages
...have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...regard, and the regulations of the Secretary of the Treasury «•stablished in pursuance thereof, and a decision of the Commissioner has been had therein:... | |
 | 1917 - 742 pages
...been erroneously or illegally assessed or collected * » « until appeal shall have been duly made to the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed... | |
 | George Edwin Holmes - 1917 - 690 pages
...excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. If such decision is delayed more than six months from the date of appeal, the suit may be brought at... | |
 | George Edwin Holmes - 1917 - 674 pages
...excessive or in any manner "wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. If such decision is delayed more than six months from the date of appeal, the suit may be brought at... | |
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... 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... 
