 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
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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,...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... | |
 | United States. Internal Revenue Service - Inheritance and transfer tax - 1929 - 176 pages
...regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay bafk all taxes erroneously or illegally assessed or collected,...may be recovered against him in any court, for any internal-revenue taxes collected by him, with the cost and ex1iense of suit; also all damages and cost... | |
 | United States. Congress. House Appropriations - 1929 - 44 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,...deputy collector the full amount of such sums of money that may be recovered against him- in any court for any internal revenue taxes collected by him, with... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 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,...excessive in amount, or in any manner wrongfully collected ; . . . " K The Solicitor issued the following opinion interpreting the 1918 law. It is equally applicable... | |
 | United States. General Accounting Office - Finance, Public - 1929 - 804 pages
...amended by the act of February 24, 1919, 40 Stat. 1145, authorized repayment to a collector of — * * » the full amount of such 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. * » • The history and development... | |
 | United States - 1930 - 148 pages
...6d^y revenue act ized to remit, refund, and pay back all taxes erroneously or illeg- ml; , ' sec, ally assessed or collected, all penalties collected without...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 pages
...regulations prescribed liy 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." Many of the smaller taxpayers who had duly presented claims to the commissioner did not commence suit... | |
 | United States. Bureau of Internal Revenue - Bills of exchange - 1932 - 128 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,...excessive In amount, or in any manner wrongfully collected ; * * *. SECTION 3228 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION «19 (c) OF THE REVENUE... | |
 | United States. Bureau of Internal Revenue - Amusements - 1932 - 100 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; * * * SECTION 3228 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 1112 OF THE REVENUE ACT... | |
 | United States. Internal Revenue Service - Internal revenue - 1932 - 76 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; * * *. SECTION 3228 (a) OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 619 (c) OF THE REVENUE... | |
| |
