...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 or credit has been duly filed with the Commissioner, but such suit or p.-oceeding...

...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, shall be maintained in any court unless the same is brought within two years next after the cause of...

...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, which have accrued prior to the passage of this act,...

...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 appeal shall have been duly made to the Commissioner of [the\ Internal Revenue, according to...

...presented within two years from the date the tax was paid. The terms of this section are as follows: any manner wrongfully collected, must be presented...two years next after the cause of action accrued." This provision is permanent legislation, and it applies to "all claims for the refunding of any internal...

...that — (1) A claim for a refund of internal-revenue tax, under the Revised Statutes, section 3220, must be presented to the Commissioner of Internal Revenue within two years next after payment thereof or it can not be lawfully allowed. (2) It is not sufficient that such a claim be presented...

...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 wrongfuly collected, must be presented to the Commissioner of Internal Revenue within two years next...

...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...prior to June six, eighteen hundred and seventy-two, may be presented to the Commissioner at any time within one year from said date. But nothing in this...

...>•••)! 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...cause of action accrued; provided that claims which accrue prior to June six, eighteen hundred and seventy two, may be presented to the Commissioner at...

...aiooierroneously or illegally assessed or collected, or of any18 ' penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according to the provisions...