| United States - 1934 - 116 էջ
...therefor is presented within six months after the date of payment of such tax, penalty, or sum. (b) No suit or proceeding shall be maintained. in any court for the recovery of any tax under this Act alleged to have been erroneously or illegally assessed or collected, or of any penalty... | |
| United States. Congress. House. Committee on Agriculture - 1934 - 78 էջ
...therefor is presented within six months after the date of payment of such tax, penalty, or sum. (b) No suit or proceeding shall be maintained in any court for the recovery of any tax under this Act alleged to have been erroneously or illegally assessed or collected, or of any penalty... | |
| 1934 - 1196 էջ
...therefor is presented within six months after the date of pajifenent of such tax, penalty, or sum. (b) No suit or proceeding shall be maintained in any court for the recovery of any tax under this Act alleged to have been erroneously or illegally assessed or collected, or of any penalty... | |
| United States. Internal Revenue Service - 1934 - 64 էջ
...therefor is presented within six months after the date of payment of such tax, penalty, or sum. (b) No suit or proceeding shall be maintained in any court for the recovery of any tax under this Act alleged to have been erroneously or illegally assessed or collected, or of any penalty... | |
| United States. Internal Revenue Service - 1964 - 744 էջ
...prospectively, contains provisions Identical in relevant part to those quoted above 'Section 7422 (a) provides: "No suit or proceeding shall be maintained In any...recovery of any Internal revenue tax alleged to have been erroneous'y or Illegally assessed or collected, or of any penalty claimed to have been collected without... | |
| United States. Congress. Senate. Committee on the Judiciary - 1953 - 26 էջ
...jurisdiction, concurrent with the Court of Claims, of: (1) any civil action against the United States for the recovery of any internal revenue tax alleged to have been erroneously assessed or collected or any penalty claimed to have been collected without authority or any sum alleged... | |
| United States. Supreme Court - 1904 - 1384 էջ
...false or fraudulent, and did not contain any understatement or undervaluation." "Sec. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed... | |
| Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 էջ
...would be able to bring a suit for part payment without filing a claim for refund. "SEC. 3226. No suit shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed... | |
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