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" 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 307
por United States - 1921
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Holmes and Brewster's Federal Tax Appeals

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...
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Federal Income Taxes, 1927

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...
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Cases on Administrative Law: Selected from Decisions of English and American ...

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...
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Handbook of Federal Jurisdiction and Procedure, Volume 1

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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Income Tax Procedure ...

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...
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Income Tax Procedure ...

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...
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Regulations 70 Relating to Estate Tax Under the Revenue Act of 1926 as ...

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...
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Income Tax Procedure ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 11

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...
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