| United States. Court of Claims, Audrey Bernhardt - 1963 - 954 pages
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard,...of the Secretary established in pursuance thereof. Further, this court, in construing § 7422(a), has stated that "[u]nless a claim for refund or credit... | |
| 1969 - 372 pages
...collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
| United States. Tax Court - 1986 - 1142 pages
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard,...of the Secretary established in pursuance thereof. Sec. 7422<e) provides— SEC. 7422<e). STAY or PROCEEDINGS.— If the Secretary prior to the hearing... | |
| United States - 1936 - 1258 pages
...authority, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, ations as occurred between the date upon which the defendant's prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, under... | |
| 1977 - 516 pages
...claim for refund or credit has been duly filed with the Secretary or his delegate, according to th'; provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
| 1977 - 516 pages
...claim for refund or credit has been duly filed with the Secretary or his delegate, according to th<; provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
| United States. Court of Claims, Audrey Bernhardt - 1983 - 1168 pages
...collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof." * Section 651 1(a) provides: "§ 6511. Limitations... | |
| United States. Tax Court - 1986 - 1148 pages
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard,...of the Secretary established in pursuance thereof. Sec. 7422(e) provides— SEC. 7422<el. STAY OF PROCEEDINGS. — If the Secretary prior to the hearing... | |
| United States - 1939 - 780 pages
...without authority, or of anv sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed...of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the expiration of six months from the... | |
| CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard,...of the Secretary established in pursuance thereof. Amendments • 1976, Tax Reform Act of 1976 (PL 94-455) PL 94-455, §1906(b)(13)(A): Amended 1954 Code... | |
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