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" 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 penalty claimed to have been collected without authority, or... "
The Code of Federal Regulations of the United States of America - Страница 207
1968
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Cases Decided in the United States Court of Claims ... with Report ..., Том 118

United States. Court of Claims, Audrey Bernhardt - 1951 - 840 страница
...REFUND. (a) Limitations. — (1) Claim. — No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions...
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Cases Decided in the United States Court of Claims ... with Report ..., Том 136

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 страница
...15, 1946. 1 This section reads as follows : "No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged...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...
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Cases Decided in the Court of Claims of the United States, Том 93

United States. Court of Claims - 1941 - 858 страница
...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,...been excessive or in any manner wrongfully collected until a claim for refund or credit has oeen duly filed with the Commissioner of Internal Revenue, according...
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Cases Decided in the Court of Claims of the United States, Том 69

United States. Court of Claims - 1930 - 854 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any. manner wrongfully collected must, except as otherwise provided by law in the case of income, war-profits, excess-profits, estate,...
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Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Том 1

United States. Congress. Senate - 1878 - 1084 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 страница
...erro-,vrongfaiiyaxcoi* neously or illegally assessed or collected, or of any penalty lecte«claimed to have been collected without authority, or of any...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...
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The Federal Reporter: Cases Argued and Determined in the ..., Томови 273-274

1921 - 2116 страница
...provides: "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,...been excessive or in any manner wrongfully collected, until appeal shall have been duly mdde to the Commissioner of Internal Revenue, according to the provisions...
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The Federal Reporter, Том 143

1906 - 1052 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...excessive or in any manner wrongfully collected, shall be maiutsiined in any court, unless the same is brought within two years next after the cause of action...
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The Federal Reporter, Том 129

1904 - 1108 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any...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...
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House Documents, Otherwise Publ. as Executive Documents: 13th ..., Том 29

United States. Congress. House - 1881 - 892 страница
...tax alleged to have been erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority, or of any...been excessive or in any manner wrongfully collected, must be presented to the, Commissioner of Internal Revenue within two years next after the cause of...
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