 | Ferdinand Adolphus Wyman - 1895 - 224 pages
...REV. STAT., SEC. 3227. No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or...been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause... | |
 | Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...by this section. SECTION 3228. All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected, or...collected without authority, or of any sum alleged to have beert excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal... | |
 | Charles Wesley Eldridge - 1895 - 792 pages
...alleged wroutfSty" to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions... | |
 | John Melville Gould, George Fox Tucker - 1895 - 170 pages
...internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause... | |
 | William Mida - 1899 - 402 pages
...TAXES.— Sec. 3227. — No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or...been excessive or in any manner wrongfully collected, shall be maintained in any court unless the same is brought within two years next after the cause of... | |
 | United States - 1900 - 482 pages
...any coveö'taof "t»«» internal tax alleged to have been erroneously or illegally wrajjtfoiiy co1 assessed or collected, or of any penalty alleged to...collected without authority, or of any sum alleged to Lave beeu excessive or in any manner wrongfully collected, shall be maintained in any court unless... | |
 | Philippines - 2001 - 140 pages
...hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner: * * *. In any case, no... | |
 | Philippines - 2000 - 840 pages
...hereafter alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner, but such suit or p.-oceeding... | |
 | Philippines - 2004 - 480 pages
...hereafter 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 16 Teodoro and DC Leon. The Law on Income Taxation, 1993 ed.. 106 17 Section 27. Rales of income on... | |
 | Bruce Wyman - 1903 - 668 pages
...Commissioner at any time within the period limited in the next section. any internal tax alleged to have been erroneously or illegally assessed or collected, or...been excessive or in any manner wrongfully collected, shall be maintained in any court unless the same is brought within two years next after the cause of... | |
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No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue 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... 
