 | United States. Supreme Court - Law reports, digests, etc - 1918 - 1574 pages
...to have been erroneously or illegally assessed or collected, until appeal shall have been dulr made to the commissioner of internal revenue. according...of the Treasury established in pursuance thereof, NOTE. — Return of anlieft paid iinrfrr protc*t : action to recover back; protest, how made, and iff... | |
 | United States. Supreme Court - Courts - 1919 - 762 pages
...recovery of a tax illegally or erroneously assessed or collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein." If, however, it is provided, decision be delayed more than six months from the date of the appeal,... | |
 | United States. Supreme Court - Law reports, digests, etc - 1919 - 756 pages
...recovery of a tax illegally or erroneously assessed or collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein." If, however, it is provided, decision be delayed more than six months from the date of the appeal,... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. If such decision is delayed more than six months from the date of... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...have been excessive or in any manner wrongfully collected, until appeals shall have been duly made Prorided, That if such decision is delayed more than six months from the date of such appeal. then... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...have been excessive or in any manner wrongfully collected, until appeals shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein: Prorlrfed, That if such decision is delayed more than six months from the date of such appeal, then... | |
 | United States. Supreme Court - Law reports, digests, etc - 1920 - 640 pages
...collected, "until appeal shall have been duly made to the Commissioner of Internal Revenue, according to provisions of law in that regard, and the regulations...decision of the commissioner has been had therein." If, however, It is provided, decision be delayed more than six months from the date of the appeal,... | |
 | Roger Foster - Civil procedure - 1920 - 1170 pages
...been duly made to the Commissioner of Internal Revenue, according to thr provisions of law in that revenue, according to the provisions of law in that...regulations of the Secretary of the Treasury established in pursuantthereof, and a decision of the commissioner has been had therein : Provided, That if such decision... | |
 | Roger Foster - Civil procedure - 1920 - 1184 pages
...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 of law in that revenue, according to the provisions of law in that regard, and the regulations of the Secretary of... | |
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... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... 
