| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...PROSECUTIONS SEC. 1318. That section 3226 of the Revised Statutes is amended to read as follows: "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... | |
| United States - Law - 1922 - 1028 pages
...3226 amended.] That section 3226 of the Revised Statutes is amended to read as follows : " 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... | |
| Commercial law - 1923 - 428 pages
...said stamps from the Government." By section 3226, Revised Statutes (Comp. St. § 5949), no suit can be maintained in any court for the recovery of any...internal revenue tax alleged to have been erroneously or illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...Revised Statutes is amended to read as follows: "SEC. 3228. All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive... | |
| United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...Revised Statutes is amended to read a follows: "Sec 3228. All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive... | |
| United States. Supreme Court - Law reports, digests, etc - 1924 - 1392 pages
...government." By § 3226, Revised Statutes (Comp. Stat. § 5949, 3 Fed. Stat. Anno. 2d el p. 1034), no suit can be maintained in any court for the recovery of any...internal revenue tax' alleged to have been erroneously or illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided... | |
| Eric Louis Kohler - Accounting - 1924 - 514 pages
...Revised Statutes is amended to read as follows: ''Sec. 3228. All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive... | |
| United States. Supreme Court - Law reports, digests, etc - 1924 - 748 pages
...stamps from the government." By section 3226, Revised Statutes (Сотр. t. § 5949), no suit can be maintained in any court for the recovery of any...Internal revenue tax alleged to have been erroneously illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided... | |
| United States. Supreme Court - Law reports, digests, etc - 1924 - 1212 pages
...2d ed. p. 1034), no suit can be maintained in 407 Г)Г,7, 568 SUPREME COURT OF THE UNITED STATES. ry to an amount not exceeding th illegally collected until appeal has been made to the Commissioner of Internal Revenue, as provided... | |
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