 | John F. Sherwood - Income tax - 1925 - 206 pages
...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 to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | Law reports, digests, etc - 1905 - 1050 pages
...collected * * * until appeal shall have been duly made to the Commissioner of internal Revenue * * * and a decision of the Commissioner has been had therein...decision is delayed more than six months from the date of suc-U appeal, then the said suit may be brought, without first having a decision of the Commissioner... | |
 | Law reports, digests, etc - 1924 - 1056 pages
...until a claim for refund or credit has been duly filed with the Commissioner of Inttu-ual Ilevenue, according to the provisions of law In that regard,...of the Treasury established In pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | Law reports, digests, etc - 1882 - 954 pages
...appeal shall have been duly made to the commissioner of internal revenue according to the provision of law in that regard, and the regulations of the...established in pursuance thereof, and a decision of said commissioners shall be had thereon, unless such suit shall be brought within six mouths from the... | |
 | United States. Supreme Court - Law reports, digests, etc - 1926 - 1140 pages
...to have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according...established in pursuance thereof, and a decision of nid Commissioner be had thereon, unless such suit shall be brought within six months from the time... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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 to...Secretary of the Treasury established in pursuance thereof ; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been... | |
 | Law reports, digests, etc - 1926 - 1118 pages
...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 to...of the Treasury established in pursuance thereof; but such suit or proceeding may 8 F.(2d) 378 profits be maintained, whether or not such tax, penalty,... | |
 | Law reports, digests, etc - 1926 - 1086 pages
...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 to...of the Treasury established in pursuance thereof; but such suit or proceeding may S F.(Zd) 378 profits be maintained, whether or not such tax, penalty,... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 pages
...said sum of four hundred thirteen dollars and nineteen cents ($413.19), said claim being an appeal to the Commissioner of Internal Revenue, according...of the Treasury established in pursuance thereof. The decision of the Commissioner of Internal Revenue has been delayed more than six months from the... | |
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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... 
