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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 United States Court of Claims, Volume 69

United States. Court of Claims - 1930
...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
...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
...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 - 751 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
...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
...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
...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 ...

United States - 1895 - 722 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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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 216 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 Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 144 halaman
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to have been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years...
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