 | United States. Supreme Court - 1939
...for refund or credit has been duly filed with . . . the Board of Review and Equalization on appeal, according to the provisions of law in that regard, and the regulations established in pursuance thereof.' " The petition for rehearing is denied. Reported as amended, 306... | |
 | United States. Office of Commissioner of Internal Revenue - 1922
...have been erroneously or illegally assessed or collected * * * until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions of law in that regard * * * and a decision of the commissioner has been had therein: Provided. That if such decision is delayed more... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 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... | |
 | United States. Internal Revenue Service - 1948 - 107 페이지
...internal revenue tax 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. (Section 3226, Revised Statutes; section 3772, Internal Revenue Code.) 7. In the absence of fraud or... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 페이지
...wrongfully collected, until a claim for refund or credit ha? 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... | |
 | United States - 1949 - 551 페이지
...wrongfully collected, until a claim for refund or credit hae 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... | |
 | United States, Walter Elbert Barton - 1950 - 893 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. Sec. 3772. (a) (2) Tim*.—No such suit or proceeding shall be begun... | |
 | United States. Internal Revenue Service - 1964
...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." 'Compare United State* v. Drmptter, 265 F. 2d 666... | |
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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... 
