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" 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
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Report of the Committee on the Federal Income Tax: A Report Submitted to the ...

National Tax Association - Income tax - 1915 - 48 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal made to him, to remit, refund and pay back all taxes erroneously or illegally...in amount, or in any manner wrongfully collected. Application for refund must be made within two years after the tax is paid. Real Estate Savings Bank...
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The Laws of Wisconsin

Wisconsin - Session laws - 1915 - 1192 pages
...town or village treasurer for such tax, the city, town or village shall reimburse such treasurer for such sums of money as may be recovered against him in any court, with the costs and expenses of suit, for any such income tax collected by him, and such city shall...
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Wisconsin Session Laws

Wisconsin - Bills, Private - 1915 - 1180 pages
...town or village treasurer for such tax, the city, town or village shall reimburse such treasurer for such sums of money as may be recovered against him in any court, with the costs and expenses of suit, for any such income tax collected by him. and such city shall...
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Auditing: Theory and Practice

Robert Hiester Montgomery - Auditing - 1916 - 928 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal made to him, to remit, refund, and pay back all taxes erroneously or illegally...in amount, or in any manner wrongfully collected. Application for refund must be made within two years after the tax is paid. (Real Estate Savings Bank...
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Federal Income Tax: A Plain Presentation of the Complex Law for the Benefit ...

Bruce Craven, Reuben Oscar Everett - Income tax - 1916 - 466 pages
...collection of the tax in the same way. The Commissioner of Internal Revenue is authorized to refund "all taxes erroneously or illegally assessed or collected,...in amount or in any manner wrongfully collected," and to pay to any collector or deputy the amount recovered against him in any suit brought against...
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American Annotated Cases

Law reports, digests, etc - 1916 - 1384 pages
...collected without authority. It goes further. The commissioner ie authorized to remit, refund, and pay back taxes that appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected. His functions are not intermediate like those of a collector who may levy an unjust tax and refuse...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 66 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...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...regulations prescribed by the Secretary of the Treasury, is authorized, on appeal made to him, to remit, refund, and pay back all taxes erroneously or illegally...or excessive in amount, or in any manner wrongfully collected.2 Taxes Paid on Second Assessment. Where a second assessment has been made by the collector3...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - Excess profits tax - 1917 - 690 pages
...regulations prescribed by the Secretary of the Treasury, is. authorized, on appeal made to him, to remit, refund, and pay back all. taxes erroneously or illegally...or excessive in amount, or in any manner wrongfully collected.2 Taxes Paid on Second Assessment. Where a second assessment has been made by the collector3...
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The Federal Estate Tax Law and Regulations (United States Inheritance Tax ...

United States, Guaranty Trust Company of New York - Inheritance and transfer tax - 1917 - 60 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...to be unjustly assessed or excessive in amount, or m any manner wrongfully collected; also to repay to any collector or deputy collector the full amount...
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