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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... "
United States Congressional Serial Set - Página 3
1938
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Service Monographs of the United States Government, Edição 25

Brookings Institution. Institute for Government Research - 1923 - 292 páginas
...prescribed by the Secretary of the Treasury, he is authorized, on appeal, to remit, refund, and pay back all taxes erroneously or illegally assessed or...and all taxes that appear to be unjustly assessed or wrongfully collected in any manner; to repay to any collector or deputy collector the full amount of...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected ; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorised to remit, refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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American Federal Tax Reports, Volume 5

1927 - 1150 páginas
...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,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...3220 of the Revised Statutes, as amended, is reenacted without change, as follows: refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...amount, or in any manner wrongfully collected ; also to repay to any collector or deputy collector the full amount of such sums of money as may be recovered...
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The Federal Reporter, Volume 297

1924 - 1056 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...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...
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The Federal Reporter, Volume 281

1922 - 1056 páginas
...to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or...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...
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