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" Except as otherwise provided in sections 284 and 319 of the revenue act of 1926, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 40
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 halaman
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner P Vi -M i IT i ii; T nj Commissioner to wrongmlly collected, and also repay to collectors or deputy...
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 halaman
...tn^?dto°?efuand an^ *s hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner wrongfully collected,...
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Cases Argued and Adjudged in the Supreme Court of the ..., Volume 21;Volume 88

United States. Supreme Court - 1875 - 732 halaman
...Internal Revenue Act of 1864 authorizes the Commissioner of Internal Revenue, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,* and the amended act of July 13th, 1866, declares that no suit shall he maintained for the recovery...
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Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 halaman
...prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,...
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Cases Decided in the Court of Claims of the United States, Volume 72

United States. Court of Claims - 1932 - 800 halaman
...authorized the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of...
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Cases Decided in the Court of Claims of the United States, Volume 59

United States. Court of Claims - 1925 - 1070 halaman
...3220, Revised Statutes. This section provides a remedy for the taxpayer by authorizing the Commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected or in any manner wrongfully collected. Subsequent sections amend sections of the Revised Statutes relating...
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The Statutes at Large, Treaties, and Proclamations of the United ..., Volume 14

United States - 1868 - 1026 halaman
...illegally assessed or collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected, and also repay to collectors or dep- Collectors to be uty collet-tors the full amount of such sums...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - 1869 - 680 halaman
...secretary of the treasury, shall be and is hereby authorized, on appeal to him made, Duties illegally to remit, refund and pay back all taxes erroneously or illegally assessed or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall appear to be unjustly...
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Reports of Cases Decided in the Circuit and District Courts of the ..., Volume 2

Lewis Hamilton Bond, United States. Circuit Court (6th Circuit) - 1872 - 526 halaman
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1875 - 782 halaman
...prescribed by the Secretary of the Treasury, shall be and is hereby anthorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously...assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any...
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