 | United States. Supreme Court - Law reports, digests, etc - 1909 - 746 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said Commissioner shall be had... | |
 | Alexander James Dallas - Law reports, digests, etc - 1876 - 856 pages
...assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of the Commissioner has been had therein:... | |
 | United States. Circuit Court (2nd Circuit) - Law reports, digests, etc - 1882 - 642 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said Commissioner shall be had... | |
 | Law reports, digests, etc - 1904 - 906 pages
...assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law In that regard, and the regulations of the Secretary of the Treasury estabIshed In pursuance thereof, and a decision of said Commissioner shall be bad thereon,... | |
 | Law reports, digests, etc - 1884 - 676 pages
...assessed or collected, until appeal •hall have been duly made to the commissioner of internal revenue according to the provisions of law in that regard, and the regulations of the secretary of the treasury, established in pursuance thereof, and a decision of said commissioner shall be had... | |
 | United States. Supreme Court - Law reports, digests, etc - 1884 - 828 pages
...assessed or collected until appeal shall have been duly made to the commissioner of internal revenue according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had... | |
 | United States. Supreme Court - Law reports, digests, etc - 1884 - 966 pages
...assessed or collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof, and a decision of said commissioner shall be had... | |
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... 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 or credit has been... 
