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" The district courts shall have original jurisdiction, concurrent with the Court of Claims, of : (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... "
The Code of Federal Regulations of the United States of America - Page 329
1974
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Statutes of the United States of America

United States - Law - 1921 - 642 pages
...erroneously etc., a collector dead! or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Jurisdiction and Procedure of the Federal Courts

John Carter Rose - Civil procedure - 1922 - 812 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...wrongfully collected, under the internal revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom such tax, penalty or...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 756 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volume 1

United States - Law - 1923 - 1230 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000. if the collector of internal-revenue by whom...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - Accounting - 1924 - 514 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal revenue by whom...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even If the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged...excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom...
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