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도서 ... until a claim for refund or credit has been duly filed with the Commissioner...에 대해 검색한
" ... 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... "
The Federal Reporter: Cases Argued and Determined in the Circuit and ... - 187 페이지
1921
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United States Reports: Cases Adjudged in the Supreme Court at ... and ..., 254권

United States. Supreme Court - 1924
...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...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1924
...have been erroneously or illegally assessed or collected * * * until appeal shall have been duly made to the Commissioner of Internal Revenue, according...thereof, and a decision of the commissioner has been had thereon: Provided, That if such decision is delayed more than six months from the date of such appeal,...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 240 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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 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...
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The Federal Reporter: With Key-number Annotations ..., 160권

1908
...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....
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The Federal Reporter, 234권

1916
...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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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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Income Tax Accounting

John F. Sherwood - 1925 - 205 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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