 | United States. Comptroller of the Treasury - 1916 - 788 páginas
...3689. Under section 3228 of the Revised Statutes, all claims for refunding taxes illegally assessed must be presented to the Commissioner of Internal Revenue " within two years next after the cause of action accrued." This is a limitation upon the general power to refund given by section 3220.... | |
 | George Edwin Holmes - 1917 - 690 páginas
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according... | |
 | George Edwin Holmes - 1917 - 674 páginas
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner "wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according... | |
 | 1917 - 742 páginas
...unless the taxpayer appeals to the Commissioner of Internal Revenue. This appeal under section 3228 must be presented to the Commissioner of Internal Revenue within two years after the cause of action accrued. Under section 3227 no suit can be maintained unless brought within... | |
 | United States. Internal Revenue Service - 1916 - 200 páginas
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or In...of Internal Revenue within two years next after the cause of action accrued : Provided, That claims which accrued prior to June six, eighteen hundred and... | |
 | United States. Internal Revenue Service - 1918 - 200 páginas
...assessed or collected or of any penalty alleged to have been collected without authority, or of an; sum alleged to have been excessive or in any manner...of Internal Revenue within two years next after the cause of action accrued: Provided, That claims which accrue! prior to June six, eighteen hundred and... | |
 | George Edwin Holmes - 1919 - 1048 páginas
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner, according to the provisions... | |
 | Roger Foster - 1920 - 1184 páginas
...or illegally assessed or collected or any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in...of Internal Revenue within two years next after the cause of action accrued : Provided, That claims which accrued prior to June sixth, eighteen hundred... | |
 | Roger Foster - 1920 - 1170 páginas
...or illegally assessed or collected, or any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to thr provisions... | |
 | United States - 1920 - 1052 páginas
...assessed or collected, or of any penalty alleged to have |^^.fulljr co1' been collected without authority, y of an indictment which has been found against him in such other district. (United 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... 
