 | United States. Supreme Court - 1904 - 1384 페이지
...to have been erroneously or Illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according...regard, and the regulations of the Secretary of the Treasury estabIshed In pursuance thereof, and a decision of said Commissioner shall be had thereon,... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1959 - 220 페이지
...collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof." BS § 3226 is quoted in note 7, infra. • 14 Stat.... | |
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 954 페이지
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. Further, this court, in construing § 7422(a), has stated that "[u]nless... | |
 | 1969 - 372 페이지
...collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
 | United States - 1936 - 1258 페이지
...have been collected without authority, until a claim for refund or credit has been duly filed with ed under this subsection for such violations as occurred between the date upon which the defendant's prescribed by the Commissioner of Internal Revenue and approved by the Secretary of the Treasury, under... | |
 | United States. Tax Court - 1986 - 1142 페이지
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. Sec. 7422<e) provides— SEC. 7422<e). STAY or PROCEEDINGS.— If... | |
 | 1977 - 516 페이지
...claim for refund or credit has been duly filed with the Secretary or his delegate, according to th<; provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
 | 1977 - 516 페이지
...claim for refund or credit has been duly filed with the Secretary or his delegate, according to th'; provisions of law in that regard, and the regulations of the Secretary or his delegate established in pursuance thereof. (b) Protest or duress. Such suit or proceeding may... | |
 | United States. Tax Court - 1986 - 1148 페이지
...manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. Sec. 7422(e) provides— SEC. 7422<el. STAY OF PROCEEDINGS. — If... | |
 | United States - 1939 - 780 페이지
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the... | |
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... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... 
