 | 1872 - 588 էջ
...action accrued and not after; and all claims for the refundIng of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue...within two years next after the cause of action accrued and not after ; Provided, That actions for claims that have accrued prior to the passage of this Act,... | |
 | United States. Court of Claims - 1930 - 854 էջ
...been erroneously or 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 any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 էջ
...been erroneously or 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 any manner wrongfully collected which are the things made subject by Section 3313 to a claim for refund. We do not think that the funds... | |
 | United States. Court of Claims - 1937 - 710 էջ
...illegally assessed or collected, or of any penalty alleged to have been collected without authority, * * * or in any manner wrongfully collected must * * * be...presented to the Commissioner of Internal Revenue within four years next after the payment of such tax, penalty, or sum. This is not all that stands in the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 էջ
...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 wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 էջ
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 էջ
...illegally assessed or collected, or any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected under the internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim... | |
 | United States - 1873 - 228 էջ
...all claims for lauding, when to ' be presented. the refunding of any internal tax or penalty shall be presented to the Commissioner of Internal Revenue...within two years next after the cause of action accrued and not after: Actions for Provided. That actions for claims, which have accrued prior claims, when... | |
 | United States - 1873 - 1188 էջ
...of с anges. and not after ; and all claims for the refunding of any internal tax or penalty shall be presented to the commissioner of internal revenue...within two years next after the cause of action accrued and not after: Provided, That actions for claims, which have accrued prior to the passage of this act'... | |
 | United States - 1873 - 1192 էջ
...Saving clause. and not after ; and all claims for the refunding of any internal tax or penalty shall be presented to the commissioner of internal revenue...within two years next after the cause of action accrued and not after : Provided, That actions for claims, which have accrued prior to the passage of this... | |
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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... 
