 | United States. Internal Revenue Service - 1928 - 406 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...Commissioner renders a decision thereon within that tune, nor after the expiration of five years from the date of the payment of such tax, penalty, or... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...provisions of law in that regard, and the regulations of the Secretary established in pursuance thereot (2) Time. — No such suit or proceeding shall be...six months from the date of filing such claim unless tlie Commissioner renders a decision thereon within that time, nor after the expiration of two years... | |
 | United States - 1950 - 426 pages
...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...thereon within that time, nor after the expiration of five vears from the date of the payment of such tax, penalty, or sum, unless suit or proceeding is... | |
 | 1970 - 174 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... | |
 | 1971 - 148 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... | |
 | 1969 - 166 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 mall or registered mail to the taxpayer of a notice of the disallowance of the part of the... | |
 | 1972 - 148 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... | |
 | Charles Ellewyn George - 1922 - 412 pages
...erroneously or illegally assessed or collected, shall be begun before six months from the date of filing (unless the Commissioner renders a decision thereon within that time) nor after the expiration of five years from the date of payment of such tax or penalty. The tendency of the Federal Government... | |
 | 1949 - 836 pages
...where the collector to whom the tax was paid is dead or out of office as collector. The suit may not be begun before the expiration of six months from the date of filing of the claim unless the Commissioner renders a decision thereon within that time, nor after the expiration... | |
 | United States - 1951 - 436 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... | |
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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... 
