 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1951 - 840 pages
...REFUND. (a) Limitations. — (1) Claim. — No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 904 pages
...15, 1946. 1 This section reads as follows : "No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...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,...been excessive or in any manner wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according... | |
 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,... | |
 | United States. Congress. Senate - United States - 1878 - 1086 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of... | |
 | United States - Internal revenue law - 1879 - 250 pages
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«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 Internal Revenue, according to the provisions... | |
 | Law reports, digests, etc - 1921 - 2116 pages
...provides: "No suit shall be maintained in any court 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, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions... | |
 | Law reports, digests, etc - 1906 - 1052 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action... | |
 | Law reports, digests, etc - 1904 - 1108 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...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 action... | |
 | United States. Congress. House - United States - 1881 - 868 pages
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the, Commissioner of Internal Revenue within two years next after the cause of... | |
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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... 
