Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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 or collected, all penalties collected without authority,... "
Income Tax Accounting - Page 183
by John F. Sherwood - 1925 - 205 pages
Full view - About this book

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - Attorneys general's opinions - 1906 - 766 pages
...was considered. It authorized the Commissioner of Internal Revenue ' to remit, refund, and pay back all taxes * "" " that appear to be unjustly assessed...excessive in amount, or in any 'manner wrongfully calfa-ted.' The words in italics are identical with those in the act of May 12, which are relied on...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court, Volume 124

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1906 - 820 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally...assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner...
Full view - About this book

Congressional Serial Set, Issue 5064

United States - 1907 - 830 pages
...in the hands of the Commissioner of Internal Revenue the authority and makes it his duty to " remit, refund, and pay back all taxes erroneously or illegally...in amount, or in any manner wrongfully collected," etc. That this authority rests exclusively In the hands of the Commissioner is recognized also by sections...
Full view - About this book

Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - Internal revenue law - 1911 - 550 pages
...Secretary of the etc- Treasury, is authorized, on appeal to him made, to remit, refund, and pay back ah1 taxes erroneously or illegally assessed or collected,...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
Full view - About this book

Instructions Concerning the Abatement and the Refunding of Taxes and ...

United States. Office of Internal Revenue - Tax refunds - 1911 - 56 pages
...Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all raxes erroneously or illegally assessed or collected, all...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit; also all damages and costs recovered...
Full view - About this book

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - Internal revenue law - 1911 - 518 pages
...regulations prescribed by the Secretary of the etc- Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally...be unjustly assessed or excessive in amount, or in anv manner wrongfully collected; also to repay to any collector or deputy collector the full amount...
Full view - About this book

A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 348 pages
...that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully col lected; also to repay to any collector or deputy collector...may be recovered against him in any court for any internal taxes collected by him, with the costs and expenses of suit; also all damages and coats recovered...
Full view - About this book

A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 350 pages
...him made, to remit, refund and pay back all taxes erroneously or illegally assessed or collected and all penalties collected without authority, and all...or excessive in amount, or in any manner wrongfully col lected; also to repay to any collector or deputy collector the full amount of such sums of money...
Full view - About this book

Compiled Statutes of the United States, 1913: Embracing the ..., Volume 3

United States - Law - 1914 - 1382 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit ; also all damages and costs recovered...
Full view - About this book

A Treatise on the Law of Income Taxation Under Federal and State Laws

Henry Campbell Black - Income tax - 1915 - 936 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally...may be recovered against him in any court, for any internal taxes collected by him, with the cost and expenses of suit ; also all damages and costs recovered...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF