 | Roger Foster - 1920 - Broj stranica: 1170
...or illegally assessed or collected, or 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 thr provisions... | |
 | Roger Foster - 1920 - Broj stranica: 1184
...or illegally assessed or collected or 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... | |
 | United States - 1920 - Broj stranica: 1052
...assessed or collected, or of any penalty alleged to have |^^.fulljr co1' been collected without authority, y of an indictment which has been found against him in such other district. (United shall be maintained in any court unless the same is brought within two years next after the cause of... | |
 | United States - 1921 - Broj stranica: 642
...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 four years next after payment of such... | |
 | Emerson Emanuel Rossmoore - 1922 - Broj stranica: 592
...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 four years next after payment of such... | |
 | United States - 1922 - Broj stranica: 756
...illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been 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... | |
 | John Carter Rose - 1922 - Broj stranica: 812
...illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - Broj stranica: 256
...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 four years next after payment of such... | |
 | Irving Bank. Columbia Trust Company - 1923 - Broj stranica: 148
...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 four years next after payment of such... | |
 | James Irwin Tucker - 1923 - Broj stranica: 360
...return, or a claim for abatement does not constitute an appeal. No suit shall be maintained unless, or until a claim for refund or credit has been duly filed with the Commissioner. Amended returns do not take the place of such claims, but must be regarded as supported by them. 412.... | |
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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... 
