 | 1872 - 588 страница
...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, Audrey Bernhardt - 1955 - 928 страница
...is not applicable, because the funds here claimed were not any internal revenue tax alleged to have been erroneously or illegally assessed or collected,...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 - 1930 - 854 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any...been excessive, or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according... | |
 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 страница
...tax alleged to have 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 - 1937 - 710 страница
...provides : (a) All claims for the refunding or crediting of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,...to have been collected without authority, * * * or in any manner wrongfully collected must * * * be presented to the Commissioner of Internal Revenue... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 страница
...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 - 1873 - 1188 страница
...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 страница
...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... | |
 | United States - 1873 - 228 страница
...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. Congress. Senate - 1878 - 1086 страница
...Revised Statutes, which provides that "All claims for the refunding of any internal tax alleged to have been erroneously or illegally assessed or collected,...two years next after the cause of action accrued,'' he could refund only the taxes which had been collected within two years immediately preceding the... | |
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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 penalty claimed to have been collected without authority, or of any sum... 
