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" 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 or illegally assessed or collected, all penalties collected without authority,... "
A Treatise on the Federal Corporation Tax Law, Including Therein a ... - Էջ 294
Thomas Gold Frost - 1911 - 321 էջ
Ամբողջությամբ դիտվող - Այս գրքի մասին

A Manual of the Direct and Excise Tax System of the United States: Including ...

George Sewall Boutwell - 1864 - 352 էջ
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner P Vi -M i IT i ii; T nj Commissioner to wrongmlly collected, and also repay to collectors or deputy...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the Court of Claims of the United States, Հատոր 72

United States. Court of Claims - 1932 - 800 էջ
...made of taxes " erroneously or Dluentinc Opinion by Judge Willlama illegally assessed or collected, all penalties collected without authority, and all...in amount, or in any manner wrongfully collected; * * *" In other words Congress intended, in the use of the words " pursuant to the provisions of section...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Emerson's Internal Revenue Guide, 1867

Charles Noble Emerson - 1867 - 410 էջ
...illegally assessed or collected, all .penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected, and also repay to collectors or deputy collectors the Ml amount of such sums of money as shall or may...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Statutes at Large, Treaties, and Proclamations of the United ..., Հատոր 14

United States - 1868 - 1026 էջ
...illegally assessed or collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected, and also repay to collectors or dep- Collectors to be uty collet-tors the full amount of such sums...
Ամբողջությամբ դիտվող - Այս գրքի մասին

An Analytical Digest of the Laws of the United States, Հատոր 2

Frederick Charles Brightly - 1869 - 680 էջ
...or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall Brightly ; and also repay to collectors or deputy-collectors the full amount of such sums of money as shall...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of Cases Decided in the Circuit and District Courts of the ..., Հատոր 2

Lewis Hamilton Bond, United States. Circuit Court (6th Circuit) - 1872 - 526 էջ
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Official Opinions of the Attorneys General of the United States: Advising ...

United States. Department of Justice - 1875 - 782 էջ
...illegally assessed or collected, all penalties collected without anthority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected." Internal Revenue. "Section 6. First: On cotton, raw or unmanufactured, two cents per pound." The act...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Executive Departments of the United States at Washington: A ...

Webster Elmes - 1879 - 570 էջ
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Executive Departments of the United States Government: Their ...

Webster Elmes - 1879 - 692 էջ
...illegally assessed or collected, all penalties collected without authority, and all taxes appearing to be unjustly assessed or excessive in amount, or in any manner wrongfully collected. It is provided, however, that where a second assessment is made in a case of a return alleged to be...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Federal Reporter, Հատոր 136

1905 - 1120 էջ
...Commissioner of Internal Revenue is authorized to — "Pay back all taxes erroneously or Illegally assessed or collected • • * also to repay to any collector...any court, for any internal taxes collected by him." Section 3220. They also provide that : "No suit shall be maintained in any court for the recovery of...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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