 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...have 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,...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | United States - 1922 - 756 pages
...have 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,...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | United States. Supreme Court - 1922 - 1168 pages
...recovery of any tax alleged to have been illegally assessed "until appeal shall have been duly made to the Commissioner of Internal Revenue according to...of law in that regard, and the regulations of the Secrectary of the Treasury established in pursuance thereof, and a decision of the Commissioner has... | |
 | United States. Supreme Court - 1923 - 872 pages
...proceeding shall be maintained for the recovery of any tax, " until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue,...of the Treasury established in pursuance thereof." Section 3228, as amended by the Act of 1921, is the only statute under which a claim for refund may... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...have 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,...regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months... | |
 | United States - 1924 - 260 pages
...have 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,...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | Eric Louis Kohler - 1924 - 514 pages
...have 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,...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...have 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,...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1927 - 1150 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... | |
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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... 
