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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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The Executive Departments of the United States Government: Their ...

Webster Elmes - 1879 - 692 halaman
...to regulations of the Secretary of the Treasury, the Commissioner is authorized, on appeal to him, to remit, refund, and pay back all taxes erroneously...penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It...
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The Executive Departments of the United States at Washington: A ...

Webster Elmes - 1879 - 570 halaman
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be...
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The United States Government: Its Organization and Practical Workings ...

George N. Lamphere - 1880 - 310 halaman
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...in amount, or in any manner wrongfully collected. He may prescribe, for use in the prevention and detection of frauds by distillers of spirits, such...
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Cases Decided in the Court of Claims of the United States at the ..., Volume 15

United States. Court of Claims - 1880 - 746 halaman
...subject to regulations prescribed by the Secretary of the Treasury, is 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 appear to be unjustly assessed or excessive in amount, or in any manner...
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The United States Government: Its Organization and Practical Workings ...

George N Lamphere - 1880 - 320 halaman
...subject to the regulations prescribed by the Secretary of the Treasury, on appeal made to him, to refund all taxes erroneously or illegally assessed or collected,...collected without authority, and all taxes that appear tobeunjustly assessed or excessive in amount, or in any manner wrongfully collected. He may prescribe,...
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Reports of Cases Argued and Determined in the District Courts of ..., Volume 9

Robert Dewey Benedict, Benjamin Lincoln Benedict - 1880 - 616 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." By the Act of 1862 (section 35) this refunding was authorized in the case of taxes paid by levy and...
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The Federal Reporter: Cases Argued and Determined in the ..., Volume 273-274

1921 - 2116 halaman
...provisions : "Sec. 3220. The Commissioner of Internal Revenue * * * Is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, • » • aiso to repay to any collector or deputy collector the full amount of such sums of money...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Volume 1

United States. Congress. Senate - 1880 - 1124 halaman
...hereby, authorized, on appeal to him made, to remit, refund, aud pay back all taxée 1 1 Touccuiely or 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,...
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Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1881 - 790 halaman
...all taxes erroneously or illegally assessed or collected, all penalties collected without anthority, and all taxes that appear to be unjustly assessed...in amount, or in any manner wrongfully collected." Under these circumstances you ask " whether taxes on distilled spirits which have been lost by leakage...
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Official Opinions of the Attorneys General of the United States ..., Volume 16

United States. Department of Justice - 1881 - 792 halaman
...subject to regulations preseribed by the Secretary of the Treasury, is authorized, 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 appear to be uniustly assessed or excessive in amount, or in any manner...
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