 Except as otherwise provided by law in the case of income, warprofits, excess-profits, 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...  Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ... - Page 102by United States - 1911 - 509 pagesFull view - About this book
 | United States - Internal revenue law - 1866 - 172 pages
...hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally assessed or collected,...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner wrongfully collected,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected; * * *. " ยง 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously or illegally assessed or collected,....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally assessed or collected,...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of... | |
 | United States - Session laws - 1868 - 1026 pages
...be, and is hereby, authorized, on appeal refunded. to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected,... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall Brightly ; and also repay to collectors or deputy-collectors the full amount of such sums of money as shall... | |
 | United States. Department of Justice - Attorneys general's opinions - 1875 - 782 pages
...illegally assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected." Internal Revenue. "Section 6. First: On cotton, raw or unmanufactured, two cents per pound." The act... | |
 | Webster Elmes - Executive departments - 1879 - 692 pages
...the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,...penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It... | |
 | Webster Elmes - Executive departments - 1879 - 570 pages
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be... | |
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