 | 1939 - 1030 pages
...collected until a claim for refund or credit has been duly filed with the Commissioner of 1nternal Revenue, according to the provisions of law in that...of the Treasury established in pursuance thereof; hut such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1939 - 1522 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 expiration... | |
 | United States. Internal Revenue Service - 1915 - 464 pages
...two years next after the cause of action accrued." Section 3226 provides for an appeal to be 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. Office of Commissioner of Internal Revenue - 1908 - 240 pages
...appeal shall have been duly made to the Commissioner of Internal Revenue according to the provision of 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 : Provided, That if such decision is delayed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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. Internal Revenue Taxation Joint Committee - 1945 - 350 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. Joint Committee on Internal Revenue Taxation - 1946 - 428 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... | |
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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... 
