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" SEC. 3226. 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... "
Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924 - Halaman 44
oleh United States. Internal Revenue Service - 1924 - 58 halaman
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Cases Decided in the Court of Claims of the United States, Volume 69

United States. Court of Claims - 1930 - 854 halaman
...amended to read as follows: " SEC. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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Cases Decided in the United States Court of Claims ... with ..., Volume 136

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 halaman
...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,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfuly collected until a claim Jor refund...
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Cases Decided in the United States Court of Claims ... with ..., Volume 113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 halaman
...jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have...erroneously or illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive...
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A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 halaman
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...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...
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The Federal Reporter: Cases Argued and Determined in the ..., Volume 273-274

1921 - 2116 halaman
...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,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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The Supreme Court Reporter, Volume 24

1904 - 910 halaman
...3226. 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,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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The Railway Agent and Station Agent: A Monthly Magazine Devoted ..., Volume 9-10

1889 - 1226 halaman
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...sum alleged to have been excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 halaman
...maintained in any court suit, (or recc-T- ^or ^6 recovery °f anY internal tax alleged wroutfSty" to have been erroneously or illegally assessed or collected,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 halaman
...undervaluation.1 "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,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 halaman
...3226. 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,...claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall...
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