 SEC. 3226. 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...  Statutes of the United States of America - Page 307by United States - 1921Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or any penalty claimed to have been collected without...wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000 if the collector... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1951 - 840 pages
...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 alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
 | William Henry Burroughs - Local taxation - 1877 - 970 pages
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of... | |
 | Law reports, digests, etc - 1904 - 910 pages
...shall be maintained in any court for the recovery of any internal 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 alleged to have been excessive or in any manner wrongfully collected, until appeal shall... | |
 | 1889 - 1226 pages
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months... | |
 | Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...suit, (or recc-T- ^or ^6 recovery °f anY internal tax 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 sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall... | |
 | Ferdinand Adolphus Wyman - Income tax - 1895 - 224 pages
...shall be maintained in any court for the recovery of any internal 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 alleged to have been excessive or in any manner wrongfully collected, until appeal shall... | |
 | Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...shall be maintained in any court for the recovery of an internal 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 alleged to have been excessive or in any manner wrongfully collected, until appeal shall... | |
 | John Melville Gould, George Fox Tucker - Income tax - 1895 - 170 pages
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to...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... | |
 | Philippines - Gazettes - 2000 - 840 pages
...court for the recovery of any national internal revenue tax 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 excessive or in any manner wrongfully collected, until a claim for... | |
| |
