The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... United States Code - Página 7494por United States - 1971Visualização integral - Acerca deste livro
| William Henry Burroughs - 1877 - 970 páginas
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of... | |
| 1889 - 1226 páginas
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months... | |
| John Melville Gould, George Fox Tucker - 1895 - 170 páginas
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to...been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause... | |
| United States - 1914 - 962 páginas
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty...collected without authority, or any sum alleged to Vol. Ill, p. 603, sec. 3228. Refund of legacy tax on contingent in, terests. — The limitation provided... | |
| 1916 - 1384 páginas
...in any -court for the recovery of any internal tax alleged to have been erroneously .or il: legally assessed or collected, or any penalty claimed to....been excessive or in any manner wrongfully collected, until an appeal shall have been duly made to the Commissioner of Internal Revenue according to the... | |
| United States - 1921 - 642 páginas
...alleged to have been erroneously etc., a collector dead! or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom... | |
| John Carter Rose - 1922 - 812 páginas
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty or... | |
| United States - 1922 - 756 páginas
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom... | |
| Emerson Emanuel Rossmoore - 1922 - 592 páginas
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom... | |
| United States - 1922 - 1028 páginas
...any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom... | |
| |