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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, Ninety-second Congress, First ... - الصفحة 100
بواسطة United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on Territorial and Insular Affairs - 1971 - عدد الصفحات: 164
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The Federal Reporter, المجلد 129

1904 - عدد الصفحات: 1036
...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...

Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1925 - عدد الصفحات: 1154
...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 provided in section 281 or in section 310 of the revenue act of 1924, be presented...

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

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - عدد الصفحات: 580
...the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...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...

A Treatise on the Law of Inheritance Taxation and the Federal Estate and ...

Lafayette Blanchard Gleason, Alexander Otis - 1925 - عدد الصفحات: 1550
...the passage of the Revenue Act of 1921. for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected,...claimed to have been collected without authority or any sum allged to have been excessive or in any manner wrongfully collected, under the internal-revenue...

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - عدد الصفحات: 152
...the passage of the Revenue Act of 1921, for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected,...claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected, under the internalrevenue...

Income Tax Accounting

John F. Sherwood - 1925 - عدد الصفحات: 206
...the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...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...

The Federal Reporter, المجلد 50

1892 - عدد الصفحات: 1002
...tax alleged to have been erroneously or illegally assessed or collected without authority, or of 168 any sum alleged to have been excessive, or in any manner wrongfully collected, shall be maintained in court, unless the same is brought within two years after the cause of action...

The Federal Reporter

1926 - عدد الصفحات: 1118
...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,...been 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...

Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1959 - عدد الصفحات: 220
...the passage of the revenue act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...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...

United States Reports: Cases Adjudged in the Supreme Court at ..., المجلد 362

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960 - عدد الصفحات: 832
...shall have original jurisdiction ... o/ ... Any civil action against the United States for the recovery of . . . any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws"? (Emphasis added.) 145 WHITTAKER, J., dissenting. wrongfully collected under,...




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