 | 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...credit has been duly filed with the Secretary or his 252 Opinion of the Court delegate, according to the provisions of law in that regard, and the regulations... | |
 | United States. Court of Claims - 1930 - 854 страница
...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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
 | United States. Court of Claims - 1929 - 868 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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
 | United States. Court of Claims - 1941 - 858 страница
...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...wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that... | |
 | Philippines - 2001 - 140 страница
...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...for refund or credit has been duly filed with the Commissioner: * * *. In any case, no such suit or proceeding shall be begun after the expiration of... | |
 | Philippines - 2000 - 840 страница
...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...for refund or credit has been duly filed with the Commissioner, but such suit or p.-oceeding may be maintained, whether or not such tax, penalty, or... | |
 | Philippines - 2004 - 480 страница
...Kollo, 13 21 Now, section 229 of the National Internal Revenue Code of 1997 OFFICIAL GAZETTE excessively or in any manner wrongfully collected, until a claim...for refund or credit has been duly filed with the Commissioner, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 страница
...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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
 | United States - 1922 - 756 страница
...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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 страница
...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...for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations... | |
| |
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... 
