 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...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,...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according... | |
 | Law reports, digests, etc - 1906 - 1052 pages
...St. [US Comp. St. 1901, p. 2088], is as follows: "No suit shall be maintained in any court for the recovery of any internal tax 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 the provision... | |
 | Law reports, digests, etc - 1904 - 906 pages
...any understatement or undervaluation." "Sec. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of [the] Internal Revenue, according to the provisions... | |
 | Roger Foster, Everett Vergnies Abbot - Income tax - 1895 - 1126 pages
...not contain any understatement or undervaluation.1 "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to the provisions... | |
 | Ferdinand Adolphus Wyman - Income tax - 1895 - 224 pages
...Blakeslee, 101 US, 179. US REV. STAT., SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of (the) Internal Revenue, according to the provisions... | |
 | Charles Wesley Eldridge - Income tax - 1895 - 792 pages
...maintained in any court suit, (or recc-T- ^or ^6 recovery °f anY internal tax alleged wroutfSty" to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions... | |
 | Philippines - Law - 2001 - 140 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected,...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 such... | |
 | Philippines - Gazettes - 2000 - 840 pages
...maintained in any court for the recovery of any national internal revenue tax hereafter alleged to have been erroneously or illegally assessed or collected,...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 - Law - 2004 - 480 pages
...shall be maintained in any court for the recovery of any internal revenue lax hereafter alleged to have been erroneously or illegally assessed or 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 - Administrative law - 1903 - 660 pages
...understatement or undervaluation. REVISION. SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax 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 the provisions... | |
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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... 
