 Income, war-profits, excessprofits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, Is authorized to remit, refund, and pay back all taxes erroneously or Illegally assessed...  United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 494by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1906Full view - About this book
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...Remission, the burden of Proof of Good Faith shall be upon Claimant. SEC. 44. And be it further enacted, [That the Commissioner of Internal Revenue, subject...to regulations prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...1011. Section 3220 of the Revised Statutes, as amended, is reenacted without change, as follows : " ' The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed... | |
 | United States. Department of Justice - Attorneys general's opinions - 1875 - 782 pages
...referred to in your question contain the following provisions : " Section 44. And be it further enacted, That the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, shall be and is hereby anthorized, on appeal to him made, to remit, refund, and pay back... | |
 | United States - Internal revenue law - 1879 - 250 pages
...law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as... | |
 | Robert Dewey Benedict, Benjamin Lincoln Benedict - Law reports, digests, etc - 1880 - 616 pages
...re-enacted by the Act of 18G6 (p. Ill), and is embodied in § 3220 of the Revised Statutes, to the effect, that " the Commissioner of Internal Revenue, subject...to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously... | |
 | United States. Court of Claims - Law reports, digests, etc - 1880 - 746 pages
...claimants. The Commissioner acted under the following provisions of the Revised Statutes : " SEC. 3220. The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is anthorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...cannot be seriously controverted. Section 3220 of the Revised Statutes (Comp. St. § 5944) provides: "The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously... | |
 | United States - Session laws - 1881 - 746 pages
...law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury is authorized, on appeal made to him, to remit or refund such tax, or such part thereof as... | |
 | United States. Department of Justice - Attorneys general's opinions - 1881 - 790 pages
...wrongful, within the meaning of that section. Section 3220, so far as important here, is in these words : " The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously... | |
 | United States. Comptroller of the Treasury - Finance, Public - 1882 - 668 pages
...law and regulations in that respect or by reason of unavoidable accidents, then, and in such case, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury is authorized, ou appeal made to him, to remit or refund such tax. or such part thereof as... | |
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