 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...1014. (a) Section 3226 of the Revised Statutes, as amended, is 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 been erroneously or illegally assessed or collected, or of any... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...amended by section 1316 of the revenue act of 1921, follows : "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 alegcd to have been excessive, or in... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...amended by section 1316 of the revenue act of 1921, follows : "All claims for the refunding or crediting of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of au.v penalty alleged to have been collected without authority, or of any sum alegtd to have been excessive,... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 էջ
...of any tax shall be maintained in any court. RS § 3226, as amended by Revenue Act of 1926, § 1113. 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... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...Section 3226 of the Revised Statutes, as amended, is reenacted without change, 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 been erroneously or illegally assessed or collected, or of any... | |
 | 1928 - 1062 էջ
...254 US 141, 41 S. Ct. 55, 65 L. Ed. 188. The sections, so far as material here, read thus : (3226) "No suit or proceeding shall be maintained in any...internal revenue tax alleged to have been erroneously or illegally assessed or collected • • • until a claim for refund or credit has been duly filed... | |
 | 1928 - 1142 էջ
...States, 254 US 141, 41 S. Ct 55, 65 L. Ed. 188. The sections, so far as material here, read thus: (3226) "No suit or proceeding shall be maintained in any...internal revenue tax alleged to have been erroneously or illegally assessed or collected • • • until a claim for refund or credit Ralph A. Smith, of Kansas... | |
 | United States - 1928 - 268 էջ
...Section 3226 of the Revised Statutes, as amended, is reenacted without change, 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 been erroneously or illegally assessed or collected, or of any... | |
 | United States. Internal Revenue Service - 1929 - 478 էջ
...Internal Revenue within four years next after the payment of such tax." Section 1113 provides that no suit or proceeding shall be maintained in any court...erroneously or illegally assessed or collected, or any sum alleged to have been excessive until a claim for refund "has been duly filed with the Commissioner... | |
 | Robert Hiester Montgomery - 1923 - 1760 էջ
...of the 1921 law. Section 1318 of the 1921 law amended Section 3226 of the Revised Statutes to read as follows: No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax .... until a claim for refund or credit has been duly filed with the Commissioner... | |
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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 i>enalty claimed to have been collected without authority, or of any sum... 
