 | United States. General Accounting Office - 1922 - 850 halaman
...particulars not material to this case. The section authorizes the Commissioner of Internal Revenue to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected. The amended section does not provide for payment of interest on any such refunds. Section 1316 also... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...and all taxes that appear to be unjustly assessed u. excessive in amount, or in any manner wrongfully collected; also to repay to any collector or deputy... | |
 | Brookings Institution. Institute for Government Research - 1923 - 292 halaman
...incomplete.' Subject to regulations prescribed by the Secretary of the Treasury, he is authorized, on appeal, to remit, refund, and pay back all taxes erroneously...and all taxes that appear to be unjustly assessed or wrongfully collected in any manner; to repay to any collector or deputy collector the full amount of... | |
 | 1923 - 292 halaman
...incomplete.* Subject to regulations prescribed by the Secretary of the Treasury, he is authorized, on appeal, to remit, refund, and pay back all taxes erroneously...and all taxes that appear to be unjustly assessed or wrongfully collected in any manner; to repay to any collector or deputy collector the full amount of... | |
 | 1927 - 1150 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... | |
 | 1924 - 1056 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected. • * »" "Sec. 3225. When a second assessment is made in case of any list, statement, or return, which... | |
 | 1922 - 1056 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...to be unjustly assessed or excessive In amount, or iu any manner wrongfully collected ; also to repay to any collector or deputy collector the full amount... | |
 | 1905 - 1050 halaman
...Commissioner of Internal Revenue is authorized to — "Pay back all taxes erroneously or illegally assessed or collected • • » also to repay to any collector...collector the full amount of such sums of money as mny be recovered against him in any court, lor any internal taxes collected by him." Section 3220.... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...or illegally assessed or collected, all penalties callected without authority, and all taxes that appear to be unjustly assessed or excessive in amount,... | |
 | 1925 - 1058 halaman
...Internal "Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected; also to repay to any collector such sums as may be recovered against him in any court for internal... | |
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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... 
