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" No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum... "
Territories Orientation Briefing: Hearing Before the Subcommittee on ... - الصفحة 101
بواسطة United States. Congress. House. Committee on Interior and Insular Affairs - 1971 - عدد الصفحات: 164
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Cases Decided in the United States Court of Claims ... with ..., المجلد 136

United States. Court of Claims, Audrey Bernhardt - 1957 - عدد الصفحات: 904
...proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or Illegally assessed or collected,...sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...

Cases Decided in the Court of Claims of the United States, المجلد 69

United States. Court of Claims - 1930 - عدد الصفحات: 854
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,...

Cases Decided in the United States Court of Claims ... with ..., المجلد 113

United States. Court of Claims, Audrey Bernhardt - 1949 - عدد الصفحات: 832
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim exceeds $10,000...

Cases Decided in the United States Court of Claims ... with ..., المجلد 145

United States. Court of Claims, Audrey Bernhardt - 1959 - عدد الصفحات: 820
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the...

A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - عدد الصفحات: 970
...or illegally assessed or collected, any penalty claimed to have been collected without authority, or any sum alleged to have been excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...

Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., المجلد 1

United States. Congress. Senate - 1878 - عدد الصفحات: 1084
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - عدد الصفحات: 248
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...

The Federal Reporter: Cases Argued and Determined in the ..., المجلدات 273-274

1921 - عدد الصفحات: 2116
...provides: "No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected,...been excessive or in any manner wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions...

The Federal Reporter, المجلد 129

1904 - عدد الصفحات: 1108
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive, or In any manner wrongfully collected, shall be maintained in any court, unless the same is brought within two years next after the cause...

Cases Decided in the Court of Claims of the United States at the ..., المجلد 15

United States. Court of Claims - 1880 - عدد الصفحات: 746
...illegally assessed or collected, or of any penalty alleged to have been collected without anthority, or of any sum alleged to have been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the canse of...




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