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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... "
Cases Decided in the Court of Claims of the United States - Page 280
by United States. Court of Claims - 1929
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Official Gazette, Volume 96, Issues 1-5

Philippines - Gazettes - 2000 - 840 pages
...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...credit has been duly filed with the Commissioner, but such suit or p.-oceeding may be maintained, whether or not such tax, penalty, or sum hag been paid...
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Official Gazette, Volume 100, Issues 11-12

Philippines - Law - 2004 - 480 pages
...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...credit has been duly filed with the Commissioner, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid...
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The Principles of the Administrative Law Governing the Relations of Public ...

Bruce Wyman - Administrative law - 1903 - 668 pages
...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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 666 pages
...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 the provisions...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 192

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1904 - 668 pages
...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...
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Judicial and Statutory Definitions of Words and Phrases, Volume 8

Law - 1905 - 1080 pages
...have been erroneously or illegally assessed or collected until appeal shall have been duly made to the Commissioner of Internal Revenue according to the provisions of law in that regard, it is held that the word 'Чах" means a tax which is in a condition to be collected as a tax and...
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Congressional Serial Set, Issue 5064

United States - 1907 - 830 pages
...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...
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A Treatise on the Federal Corporation Tax Law, Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 348 pages
...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 Internal Revenue according to the provisions...
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Internal-revenue Laws in Force March 4, 1911: With an Appendix Containing ...

United States - Internal revenue law - 1911 - 550 pages
...illegally coi- 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...
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A Treatise on the Federal Corporation Tax Law: Including Therein a ...

Thomas Gold Frost - Corporation law - 1911 - 350 pages
...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, must be presented to the Commissioner of Internal Revenue within two years next after the cause of...
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