SEC. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or... Statutes of the United States of America - Página 307por United States - 1921Visualização integral - Acerca deste livro
| George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 páginas
...maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Eric Louis Kohler - 1927 - 618 páginas
...maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Ernst Freund - 1928 - 786 páginas
...Revenue Act of 1921, for the re^ covery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...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... | |
| Armistead Mason Dobie - 1928 - 1176 páginas
...Revenue Act of 1921, for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...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 - 1928 - 268 páginas
...maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund... | |
| Robert Hiester Montgomery - 1925 - 1928 páginas
...Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...at the time such suit or proceeding is commenced." ™ Smictanka v. Indiana Steel Co., 257 US I, 66 L. Ed. 99, 42 Sup. Ct. I. ™ The District Court for... | |
| Robert Hiester Montgomery - 1927 - 592 páginas
...Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector... | |
| United States. Internal Revenue Service - 1929 - 176 páginas
...Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty, or sum was collected is dead or is not in office as collector... | |
| Robert Hiester Montgomery - 1927 - 592 páginas
...Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...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. Board of Tax Appeals - 1929 - 1592 páginas
...to have been erroneously or illegally assessed or collected, or of any penalty claimed to have bieii collected without authority, or any sum alleged to...the internal-revenue laws, even if the claim exceeds $10,OOO, If the collector of internal revenue by whom such tax, penalty, or sum was collected is dead... | |
| |