 | United States. Internal Revenue Service - 1929 - 478 pages
...established in pursuance thereof." No such suit or proceeding shall be instituted before the expiration of six months from the date of filing such claim unless...thereon within that time, nor after the expiration of five years from the date of the payment of such tax or sum unless such suit or proceeding is begun... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...duly filed with the Commissioner (see section 284 and articles 1301-1306) and six months have elapsed from the date of filing such claim, unless the Commissioner renders a decision within six months, in which case suit may be brought upon the rendition of the decision. No suit or... | |
 | United States - 1930 - 148 pages
...Secre- e?pybreJ6enjo|6act tary of the Treasury established in pursuance thereof. No such °ec |jj3 ' ' suit or proceeding shall be begun before the expiration...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum." Assessments. Fraudulent returns.... | |
 | United States. Supreme Court - 1931 - 1000 pages
...until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue ... No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax ... unless such suit or proceeding is begun within... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 860 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 888 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No such suit or proceeding shall be begun before the...thereon within that time, nor after the expiration of five years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding... | |
 | United States. Congress. House. Committee on Agriculture - 1934 - 78 pages
...may be maintained whether or not such tax, penalty, or sum has been paid under protestor duress. No suit or proceeding shall be begun before the expiration...that time, nor after the expiration of two years from the date of the payment of such tax, penalty, or sum, unless such suit or proceeding is begun within... | |
 | United States - 1934 - 116 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. No suit or proceeding shall be begun before the expiration...claim, unless the Commissioner renders a decision therein within that time, nor after the expiration of two years from the date of tha payment of such... | |
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No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of five years from the date of the payment of... 
