 | 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... | |
 | 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,... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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.... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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... 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... 
