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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... "
Statutes of the United States of America - Halaman 307
oleh United States - 1921
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Jurisdiction and Procedure of the Federal Courts

John Carter Rose - 1922 - 820 halaman
...Revenue Act of 1921, for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...excessive or in any manner wrongfully collected, under the Internal Revenue Laws, even if the claim exceeds ten thousand dollars, if the collector of the internal...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 halaman
...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 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
...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 of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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United States Compiled Statutes, Annotated, 1916: Embracing the ..., Volume 1

United States - 1923 - 1230 halaman
...Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...at the time such suit or proceeding is "commenced. Act Nov. 23, 1921, c. 136, § 1310(c), 42 Stat. 311. This paragraph is a further amendment of § 24...
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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
...the Revenue Act of 1921, for the recovery of any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...excessive or in any manner wrongfully collected, under the internal -revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...main tamed 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 of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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Regulations 67 Relating to Gift Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 76 halaman
...revenue act of 1921, for tbe recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty...sum alleged to have been excessive or in any manner wrongfuly collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector...
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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
...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 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
...maintained ID 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 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
...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 of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for...
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