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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 Federal Reporter

1925 - 1120 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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...of 1921, again amending section 3220, Rev. St., authorizes "the commissioner of internal revenue ... to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, . . . also to repay to any collector or deputy collector the full amount of such sums of money as may...
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The Federal Reporter

1926 - 1112 halaman
...3220, Revised Statutes (Compiled Statutes, ยง 5944), authorizes the Commissioner of Internal Revenue to repay to any collector or deputy collector the full amount of any sums of money which may have been recovered against him in any court on account of internal revenue...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1032 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...excessive in amount, or in any manner wrongfully collected ;" * * * The provisions of this statute have been substantially the same as applied to all revenue...
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Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ...

United States. Congress. House. Committee on Ways and Means - 1927 - 1034 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...excessive in amount, or in any manner wrongfully collected ;" * * * The provisions of this statute have been substantially the same as applied to all revenue...
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Tax Refunds: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1927 - 74 halaman
...section 1111, which amends section 3220, Revised Statutes, as amended, authorizes the commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, the commissioner has, with the approval of the Secretary of the Treasury, as is provided by section...
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Tax Results: Hearings... on Amendments Proposed to H.R. 16462...

United States. Congress. House. Committee on Ways and Means - 1927 - 84 halaman
...section 1111, which amends section 3'220, Revised Statutes, as amended, authorizes the commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, the commissioner has, with the approval of the Secretary of the Treasury, as is provided by section...
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Cases on Administrative Law: Selected from Decisions of English and American ...

Ernst Freund - 1928 - 786 halaman
...revenue, subject to regulations prescribed by the secretary, is authorized, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected without authority, and all taxes that appear to be unjustly assessed, or excessive in amount, or in...
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United States Congressional Serial Set, Masalah 8897

1928 - 826 halaman
...hand. Stat. L., v. 40... A report showing all transactions relative to remitting, refunding, and paying back all taxes erroneously or illegally assessed or collected, all penalties collected ttithout authority, and all taxes that appear to he unjustly assessed or excessive in amount, or in...
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First Deficiency Appropriation Bill for 1929: Supplement to Hearing ... 70th ...

United States. Congress. House Appropriations - 1929 - 44 halaman
...Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...deputy collector the full amount of such sums of money that may be recovered against him- in any court for any internal revenue taxes collected by him, with...
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