 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 102by United States - 1911 - 509 pagesFull view - About this book
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 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... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...the Revised Statutes, as amended, is reenacted without change, as follows: refund, and pay back all taxes erroneously or illegally assessed or collected,...may be recovered against him in any court, for any internalrevenue taxes collected by him, with the cost and expenses of suit; also all damages and costs... | |
 | Law reports, digests, etc - 1924 - 1056 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,...in amount, or in any manner wrongfully collected. • * »" "Sec. 3225. When a second assessment is made in case of any list, statement, or return, which... | |
 | Law reports, digests, etc - 1922 - 1056 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,...to be unjustly assessed or excessive In amount, or iu any manner wrongfully collected ; also to repay to any collector or deputy collector the full amount... | |
 | Law reports, digests, etc - 1925 - 1120 pages
...Internal Revenue to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, and all taxes that appear to be unjustly assessed...in amount, or in any manner wrongfully collected, as well as to repay to any collector such sums of money as may be recovered against him in any court,... | |
 | Law reports, digests, etc - 1905 - 1050 pages
...Commissioner of Internal Revenue is authorized to — "Pay back all taxes erroneously or illegally assessed or collected • • » also to repay to any collector...collector the full amount of such sums of money as mny be recovered against him in any court, lor any internal taxes collected by him." Section 3220.... | |
 | United States - Finance - 1928 - 268 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 costs and expenses of suit; also all damages and costs recovered... | |
 | Ernst Freund - Administrative law - 1928 - 786 pages
...on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected without authority, and all taxes that appear...in amount, or in any manner wrongfully collected." Section 3228, which the defendant pleaded in bar of the suit, declares "that all claims for the refunding... | |
 | Robert Hiester Montgomery - Excess profits tax - 1919 - 1016 pages
...section 322o of the Revised Statutes is hereby amended to read as follows-: 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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