 | Eric Louis Kohler - Income tax - 1927 - 618 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... | |
 | Law reports, digests, etc - 1927 - 1158 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...provisions of law in that regard, and the regulations of the_ Secretary of the Treasury established in pursuance thereof; but such suit or proceeding may be... | |
 | United States - Finance - 1928 - 268 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... | |
 | Law reports, digests, etc - 1928 - 1062 pages
...illegally assessed or collected • • • 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. • • • " (3228) "All claims for the refunding or crediting of any internal-revenue tax alleged... | |
 | United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...year 1919 with the collector of internal revenue for the second district of New York, as required by the provisions of law in that regard and the regulations of the Treasury Department established in pursuance thereof, asserting that the petitioner had returned as... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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...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... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 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... | |
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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... 
