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" Except as otherwise provided by law in the case of income, warprofits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and... "
Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ... - Page 102
by United States - 1911 - 509 pages
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - Excess profits tax - 1920 - 346 pages
...regulations, prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1920 - 1064 pages
...regulations prescribed by the et< Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit ; also all damages and costs recovered...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 2

United States - Law - 1920 - 1054 pages
...regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - Internal revenue law - 1920 - 1052 pages
...regulations prescribed by ths**" Secretary of the Treasury, is authorized to remit, refund, and pay' back all n whatever capa ninount of such sums of money as may be recovered sijrainst him in any court, for any internal revenue,...
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Cases Decided in the Court of Claims of the United States, Volume 54

United States. Court of Claims - 1920 - 388 pages
...prescribed by the Secretary of the Treasury, " on appeal to him made," to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...excessive in amount or in any manner wrongfully collected. Regulations have been prescribed by the Secretary and they have the force of law. Stotesbury case,...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...71 Klock Produce Co. v. Hartson, 212 Fed. 758. . 72 B. 8., § 989. 78 White v. Arthur, 10 Fed. 80. sums of money as may be recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
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Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ...

United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or 1llegally assessed or collected, all penalties collected without...recovered against him in any court, for any internal revenue taxes collected by him. with the cost and expenses of suit ; also all damages and costs recovered...
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...by the Secretary of the Treasury, is authorized 81voi 40 p 1145 *° remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...to be unjustly assessed or excessive in amount, or m^ulBaSSst°oo"tefr m anv manner wrongfully collected; also to repay to any collector or tors. deputy...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...recovered against him in any court, for any internal revenue taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
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Decisions of the Comptroller General of the United States, Volume 1

United States. General Accounting Office - Finance, Public - 1922 - 850 pages
...subject to regulations prescribed by the Secretary of the Treasury, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...excessive in amount or in any manner wrongfully collected. The provision of law with reference to the allowance of credit against other taxes is found in section...
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