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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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 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 and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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 (Col.). (DC, D. Minn. 1921) 269 Fed. 995; Connelly v. Gardner (Col.), (DC,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 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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A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 27

United States. Internal Revenue Service - 1926 - 620 páginas
...reenacted without change by section 1025 of the Revenue Act of 1924, is amended to read as follows: to have been excessive or in any manner wrongfully...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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The Federal Judicial Code and the Judiciary: Comprising Complete Title 28 of ...

United States - 1926 - 590 páginas
...the Revenue Act of 1921, for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...collected without authority or any sum alleged to havebeen excessive or in any manner wrongfully collected under the internal-revenue laws even if the...
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The Federal Reporter

1926 - 1118 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 Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...proceeding by the taxpayer 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, can be maintained...
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The Law of Government Contracts

Robert Preston Shealey - 1927 - 600 páginas
...penalty claimed to have been collected without authority or any su malleged to have been excessixe or in any manner wrongfully collected under the internal-revenue...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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The Law of Government Contracts

Robert Preston Shealey - 1927 - 476 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...claimed to have been collected without authority or any su malleged to have been excessixe or in any manner wrongfully collected under the internal-revenue...
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