| Irving Bank. Columbia Trust Company - 1923 - 148 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... | |
| United States - 1924 - 260 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. Internal Revenue Service - 1924 - 396 페이지
...excessive 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; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
| Eric Louis Kohler - 1924 - 514 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... | |
| 1908 - 1104 페이지
...to have been excessive or In any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein. * * * ' If that section applies to the oleomargarine act, and plaintiff has not complied therewith.... | |
| 1916 - 1096 페이지
...or collected « » * until appeal shall have been duly made to the Commissioner of Internal Kevenue, according to the provisions of law in that regard,...pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed more than six months from the date... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 페이지
...or in any manner wrongfully collected until a claim333 for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, the remedy is a suit... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 페이지
...excessive 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; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
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