 | United States. Court of Claims - Law reports, digests, etc - 1936 - 1076 pages
...office of the collector. The statute requires that a claim for refund be filed with the Commissioner " according to the provisions of law in that regard and the regulations of the Secretary." The formal claim having been filed with the collector in accordance with the regulations, we think... | |
 | United States - Session laws - 1939 - 780 pages
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the... | |
 | United States. Congress. House. Committee on Agriculture - 1938 - 122 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... | |
 | Trust companies - 1915 - 668 pages
...thereon at the rate of 6 per cent, per annum from February 6th, 1915, until paid, all in accordance with the provisions of law in that regard and the regulations...the Treasury, established in pursuance 'thereof, and on or about the I7th day of May. 1915, the said Commissioner renTRUST COMPANIES acred a decision wherein... | |
 | Administrative law - 1940 - 1806 pages
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with o received, which Is not so distributed. (e) Loss...provisions of subsection (b) (1) to (5), Inclusive, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | Administrative law - 1939 - 1030 pages
...collected until a claim for refund or credit has been duly filed with the Commissioner of 1nternal Revenue, according to the provisions of law in that...of the Treasury established in pursuance thereof; hut such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | Administrative law - 1939 - 1522 pages
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) Time. No such suit or proceeding shall be begun before the expiration... | |
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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... 
