 | United States. Supreme Court - 1921
...shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of lawdn that regard, and the regulations of the Secretary...the Commissioner has been had therein: Provided," etc. Regulations of the Secretary established a procedure and a form to be used in applications for... | |
 | United States. Bureau of Internal Revenue - 1921
...shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of the law in that regard, and the regulations of the Secretary...pursuance thereof, and a decision of the Commissioner 1ms lieen had therein: i'roridt'd. That if sncli decision is delayed more than six mouths from the... | |
 | United States - 1921
...wrongfully collected, ew, amended. ' p' until a claim for refund or credit has peen duly filed witn the Commissioner of Internal Revenue, according to...regard, and the regulations of the Secretary of the Treasury Time limitations exestablished in pursuance thereof. No such suit or proceeding shall tended.... | |
 | United States. Supreme Court - 1922
...recovery of any tax alleged to have been Illegally assessed "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...the Commissioner has been had therein, provided," etc. Regulations of the Secretary established a procedure and a form to be used in applications for... | |
 | United States - 1922
...or in any manner wrongfully collected, until a claim for refund or credit, has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | United States - 1922 - 2831 페이지
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | Emerson Emanuel Rossmoore - 1922 - 541 페이지
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing... | |
 | United States. Supreme Court - 1922
...recovery of any tax alleged to have been illegally assessed "until appeal shall have been duly made to the Commissioner of Internal Revenue according...of law in that regard, and the regulations of the Secrectary of the Treasury established in pursuance thereof, and a decision of the Commissioner has... | |
 | United States. Supreme Court - 1923
...maintained for the recovery of any tax, " until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof." Section 3228, as amended by the Act of 1921, is the only statute under which a claim for refund may... | |
 | Irving Bank. Columbia Trust Company - 1923 - 144 페이지
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months... | |
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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... 
