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" 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 of any sum... "
Cases Decided in the Court of Claims of the United States - Stranica 280
napisao/la United States. Court of Claims - 1929
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Instructions Concerning the Abatement and the Refunding of Taxes and ...

United States. Office of Internal Revenue - 1911 - Broj stranica: 56
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Compiled Statutes of the United States, 1913: Embracing the ..., Opseg 3

United States - 1914 - Broj stranica: 1382
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Reports from the Court of Claims Submitted to the House of ..., Opseg 49

United States. Court of Claims - 1915 - Broj stranica: 840
...internalrevenue tax alleged to have been erroneously or illegally assessed or collected without authority or of any sum alleged to have been excessive or in any manner wrongfully collected must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - 1915 - Broj stranica: 946
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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American Annotated Cases

1916 - Broj stranica: 1384
...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 appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - Broj stranica: 674
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner "wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - Broj stranica: 690
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner of Internal Revenue, according...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - Broj stranica: 200
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or In any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Regulations No. 33 (rev.)

United States. Internal Revenue Service - 1918 - Broj stranica: 200
...assessed or collected or of any penalty alleged to have been collected without authority, or of an; sum alleged to have been excessive or in any manner wrongfully collected must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - Broj stranica: 1048
...assessed or collected, or upon any penalty claimed to have been collected without authority, or for any sum alleged to have been excessive or in any manner wrongfully collected, an appeal must be made to and a decision rendered by the Commissioner, according to the provisions...
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