 | United States. Court of Claims - 1936 - 1076 페이지
...office of the collector. The statute requires that a claim for refund be filed with the Commissioner " according to the provisions of law in that regard and the regulations of the Secretary." The formal claim having been filed with the collector in accordance with the regulations, we think... | |
 | United States - 1939 - 780 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. House. Committee on Agriculture - 1938 - 122 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... | |
 | 1915 - 668 페이지
...thereon at the rate of 6 per cent, per annum from February 6th, 1915, until paid, all in accordance with the provisions of law in that regard and the regulations...the Treasury, established in pursuance 'thereof, and on or about the I7th day of May. 1915, the said Commissioner renTRUST COMPANIES acred a decision wherein... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | 1940 - 1806 페이지
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with o received, which Is not so distributed. (e) Loss...provisions of subsection (b) (1) to (5), Inclusive, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1939 - 1030 페이지
...collected until a claim for refund or credit has been duly filed with the Commissioner of 1nternal Revenue, according to the provisions of law in that...of the Treasury established in pursuance thereof; hut such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1939 - 1522 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 expiration... | |
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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... 
