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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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 halaman
...recovery of taxes wrongfully collected. — 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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 halaman
...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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internalrevenue tax alleged to have...sum alleged to have been excessive or in any manner wrongfully collected, under the internal -revenue laws, even if the claim exceeds $10,000, if the collector...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volume 1

United States - 1923 - 1230 halaman
...Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have...sum alleged to have been excessive or in any manner wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...amended to read as follows: "SEC. 3226. No suit or proceeding shall be main tamed 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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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 halaman
...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 refund...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 halaman
...UPON SUITS AND PROSECUTIONS "Sec. 3226. No suit or proceeding shall be maintained ID 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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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 halaman
...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...as amended, is amended to read as follows: "SEC. 3228. (a) All claims for the refunding or crediting of any internalrevenue tax alleged to have been erroneously...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...Act. "SEC. 3228. [Amended by Sec. 1012, Act of 1924.} (a) All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously...illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any sum alleged to have been excessive or in...
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