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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... "
Income Tax Accounting - Page 183
by John F. Sherwood - 1925 - 205 pages
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 668 pages
...next section. "SEC. 3227. No suit or proceeding for the recovery of any. internal tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 666 pages
...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...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of [the] Internal Revenue, according to...
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Congressional Serial Set, Issue 5064

United States - 1907 - 830 pages
...June 6, 1872), reads as follows : All claims for the refunding of any Internal tax alleged to have been erroneously or illegally assessed or collected,...sum alleged to have been excessive or in any manner wrongfuly collected, must be presented to the Commissioner of Internal Revenue within two years next...
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Instructions Concerning the Abatement and the Refunding of Taxes and ...

United States. Office of Internal Revenue - Tax refunds - 1911 - 56 pages
...LIMITATION. SECTION 3228 [Rev. Stat., US]. All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of action...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - Internal revenue law - 1911 - 550 pages
...recovery of any roveSrUyltSof'0taxes internal tax alleged to have been erroneously or illegally coi- assessed or collected, or of any penalty alleged to...been excessive or in any manner wrongfully collected, shall be maintained in any court unless the same is brought within two years next after the cause of...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 350 pages
...next section. Sec. 3227. Mo suit or proceedings for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...collected without authority, or of any sum alleged to have lx;en excessive or in any manner wrongfully collected, shall be maintained in ;iny court unless the...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 348 pages
...next section. Sec. 3227. No euit or proceedings for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...collected without authority, or of any sum alleged to haw been excessive or in any manner wrongfully collected, shall be maintained in any court unless the...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 348 pages
...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...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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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1911 - 518 pages
...for re- SEC. 3228. All claims for the refunding of any internal tta?.1"8' lln"la"tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been col• lected without authority, or of any sum alleged to have been excessive or in any manner wrongfully...
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Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - Law - 1914 - 1382 pages
...taxes wrongfully collected. No suit or proceeding for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...
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