 | Robert Hiester Montgomery - 1919 - 1016 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; . . . . " Suite for Recovery Suit for recovery must be started within two years after rejection of... | |
 | United States. Bureau of Internal Revenue - 1932 - 128 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 ; * * *. SECTION 3228 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION «19 (c) OF THE REVENUE... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1264 halaman
...Internal Revenue, subject to regulations prescribed liy the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously...in amount, or in any manner wrongfully collected." Many of the smaller taxpayers who had duly presented claims to the commissioner did not commence suit... | |
 | United States. Internal Revenue Service - 1932 - 76 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; * * *. SECTION 3228 (a) OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 619 (c) OF THE REVENUE... | |
 | United States. Bureau of Internal Revenue - 1932 - 100 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; * * * SECTION 3228 OF UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 1112 OF THE REVENUE ACT... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 1266 halaman
...refund, and pay back a - erroneously or illegally nssessed or collected, all penalties collected >Dt authority, and all taxes that appear to be unjustly assessed or excessive muiir. or in any manner wrongfully collected." :\y of the smaller taxpayers who had duly presented... | |
 | United States. Board of Tax Appeals - 1933 - 1616 halaman
...Statutes, as amended by the Revenue Act of 1926, " The Commissioner of Internal Revenue * * * is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected," and under section 1116 interest, at the rate of 6 per cent per annum from the date such tax was paid... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 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 ; * * • SECTION I22S (•) OF THE UNITED STATES REVISED STATUTES, AS AMENDED BT SECTION tit (a) OF... | |
 | United States. Office of Internal Revenue - 1934 - 60 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; * * *. SECTION 3228 (a), UNITED STATES REVISED STATUTES, AS AMENDED BY SECTION 619 (c) OF THE REVENUE... | |
 | United States. Internal Revenue Service - 1934 - 64 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; * * * SECTION 1107 OF THE REVENUE ACT OF 1926 In the absence of fraud or mistake in mathematical calculation,... | |
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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... 
