 | Law reports, digests, etc - 1904 - 1036 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... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 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, except as provided in section 281 or in section 310 of the revenue act of 1924, be presented... | |
 | John F. Sherwood - Income tax - 1925 - 206 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, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner... | |
 | Law reports, digests, etc - 1892 - 1002 pages
...tax alleged to have been erroneously or illegally assessed or collected without authority, or of 168 any sum alleged to have been excessive, or in any manner wrongfully collected, shall be maintained in court, unless the same is brought within two years after the cause of action... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner... | |
 | Law reports, digests, etc - 1926 - 1118 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, except as provided in section 281 of the Revenue Act of 1924, be presented to the Commissioner... | |
 | United States - Civil procedure - 1926 - 668 pages
...illegally assessed or collected, or of any penalty claimed to have been collected without authority or any sum alleged to have been excessive or in any manner wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal revenue... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - Forms (Law) - 1927 - 978 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, except as provided in sections 284 and 319 of the Revenue Act of 1926, be presented to the Commissioner... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 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 wrongly collected must, except as provided in sections 284 and 319 of the Revenue Act of 1926, be presented... | |
 | Law reports, digests, etc - 1928 - 1062 pages
...the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected • • • until a claim for refund or...according to the provisions of law in that regard. • • • " (3228) "All claims for the refunding or crediting of any internal-revenue tax alleged... | |
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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... 
