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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... "
A Treatise on the Law of Inheritance Taxation and the Federal Estate and ... - Page 226
by Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1461 pages
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - 1911 - 350 pages
...next section. Sec. 3227. Mo suit or proceedings for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...collected without authority, or of any sum alleged to have lx;en excessive or in any manner wrongfully collected, shall be maintained in ;iny court unless the...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 pages
...next section. Sec. 3227. No euit or proceedings for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...collected without authority, or of any sum alleged to haw been excessive or in any manner wrongfully collected, shall be maintained in any court unless the...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - 1911 - 348 pages
...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...excessive, or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - 1914 - 1382 pages
...taxes wrongfully collected. No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...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...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - 936 pages
...Taxes Wrongfully Collected. No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...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...
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Reports from the Court of Claims Submitted to the House of ..., Volume 49

United States. Court of Claims - 1915 - 840 pages
...for refundment of " any internalrevenue tax alleged to have been erroneously or illegally assessed or collected without authority or of any sum alleged...excessive or in any manner wrongfully collected must be presented to the Commissioner of Internal Revenue within two years next after the cause of action...
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American Annotated Cases

1916 - 1384 pages
...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...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...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 200 pages
...260. See. 3228 (Rev. Stat., US).— All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or In any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of action...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - 200 pages
...269. Sec. 3228 (Rev. Stat., US).— All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected...alleged to have been collected without authority, or of an; sum alleged to have been excessive or in any manner wrongfully collected must be presented to the...
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A Treatise on Federal Practice, Civil and Criminal, Including ..., Volume 1

Roger Foster - 1920 - 1170 pages
...importing contract laborers.8 "No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...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...
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