 | 1926 - 1086 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 any manner wrongfully collected must, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner of Internal... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...illegally assessed or collected, or of 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 a claim foi refund or credit has been duly filed with the Commissioner of Internal Revenue, according... | |
 | 1926 - 1118 páginas
...illegally assessed or collected, or of 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 a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according... | |
 | United States - 1926 - 668 páginas
...illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal revenue... | |
 | United States. Congress. Joint Committee on Atomic Energy - 1952 - 87 páginas
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim... | |
 | United States. Internal Revenue Service - 1964 - 744 páginas
...Illegally assessed or collected, or of 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 a claim for refund or credit has been duly filed with the Secretary or his delegate, according... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1953 - 26 páginas
...erroneously assessed or collected or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal revenue laws, and in any such action, if either party shall demand, the action shall... | |
 | United States. Congress. Senate. Committee on the Judiciary - 1953 - 36 páginas
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internalrevenue laws;". SEC. 2. (a) Section 2402 of title 28 of the United States Code is... | |
 | United States. Congress. Joint Committee on Atomic Energy - 1953 - 108 páginas
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim... | |
 | United States. Supreme Court - 1886 - 1228 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 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... 
