 | 1934 - 1196 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 the payment of such... | |
 | U.S. Agricultural adjustment agency, United States. Agricultural Adjustment Agency - 1934 - 1236 pages
...may be maintained, whether or not such tax, penalty, or snm 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 the payment of such... | |
 | United States. Internal Revenue Service - 1934 - 64 pages
...maintained whether or not such tax, penalty, or interest shall have been paid under protest or duress. No such suit or proceeding shall be begun before the...expiration of six months from the date of filing such claim for refund or credit, unless the Commissioner renders a decision therein, disallowing the claim in... | |
 | United States - 1936 - 388 pages
...or not such tax, penalty, or interest has been paid under protest or duress. No suit or pj^QC>-eding shall be begun before the expiration of six months...claim, unless the Commissioner renders a decision, .-thereen : within that time, nor after the expiration of two y^rs* from -the : date el the payment... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...approval of the Secretary of the Treasury, may prescribe) is filed by the person entitled thereto; (2) no such suit or proceeding shall be begun before the expiration of one year from the date of filing such claim unless the Commissioner renders a decision thereon within... | |
 | United States - 1939 - 780 pages
...estate tax imposed by the Revenue Act of 1924, 43 Stat. 253, or by any subsequent Revenue Act. SEC. 3772. SUITS FOR REFUND. (a) LIMITATIONS. — (1) CLAIM....of two years from the date of mailing by registered man by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to... | |
 | 1924 - 1040 pages
...proceeding 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 proceeding1... | |
 | 1939 - 1522 pages
...shall be void if a refund of such overpayment would be considered erroneous under section 377. SEC. 3772. SUITS FOR REFUND. (a) Limitations. — (1) Claim....of two years from the date of mailing by registered mall by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to... | |
 | 1940 - 1806 pages
...may be maintained, whether or not such tax, penalty, or sum has been paid under protest or duress. h to be received without the recognition of gain,...reorganization, no gain to the corporation shall be recog mall by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to... | |
 | 1986 - 228 pages
...expiration of six months from the date of filing of the claim for refund, unless a decision is rendered thereon within that time, nor after the expiration of two years from the date of mailing by certified mail or registered mail to the taxpayer of a notice of the disallowance of the part of the... | |
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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... 
