 | 1928 - 1142 pages
...642), were exempt from taxation at the time the assessments were made. His complaint disclosed that he of Internal Revenue, according to the provisions of law in that regard. • • • » (3228) "AU claims for the refunding or crediting of any internal-revenue tax alleged... | |
 | Robert Hiester Montgomery - 1927 - 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; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | Robert Hiester Montgomery - 1919 - 1016 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... | |
 | 1924 - 1040 pages
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly flled with the commissioner of internal revenue, according...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... | |
 | United States - 1939 - 780 pages
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the... | |
 | United States. Congress. House. Committee on Agriculture - 1938 - 122 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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,...Secretary 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... | |
 | 1915 - 668 pages
...thereon at the rate of 6 per cent, per annum from February 6th, 1915, until paid, all in accordance with the provisions of law in that regard and the regulations...of the Treasury, established in pursuance 'thereof, and on or about the I7th day of May. 1915, the said Commissioner renTRUST COMPANIES acred a decision... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the... | |
 | 1940 - 1806 pages
...have been excessive or in any manner wrongfully collected until a claim for refund or credit has been other property so received, which Is not so distributed....provisions of subsection (b) (1) to (5), Inclusive, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
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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... 
