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" The district courts shall have original jurisdiction, concurrent with the Court of Claims, of: (1) Any civil action against the United States for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected,... "
United States Code - Sivu 7572
tekijä(t) United States - 1971
Koko teos - Tietoja tästä kirjasta

A Treatise on the Law of Taxation as Imposed by the States and Their ...

William Henry Burroughs - 1877 - 970 sivua
...brought to recover any internal tax alleged to have been erroneously or illegally assessed or collected, any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until certain conditions are complied with.5 The conditions are that an appeal from the payment of...

The Railway Agent and Station Agent: A Monthly Magazine Devoted ..., Niteet 9–10

1889 - 1226 sivua
...collection of any internal tax alleged to have been erroneously or illegally assessed or collected, or for any penalty claimed to have been collected without...excessive, or in any manner wrongfully collected, until an appeal shall have been duly made to the commissioner of the internal revenue." Six months...

The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 170 sivua
...collector to recover back an internal tax erroneously or illegally assessed or collected, or a penalty collected without authority, or any sum alleged to...been excessive or in any manner wrongfully collected, if the taxpayer or other person making such payment has failed, within two years next after the cause...

The Federal Statutes Annotated: Containing All the Laws of the ..., Nide 10

United States - 1914 - 962 sivua
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or any penalty...collected without authority, or any sum alleged to Vol. Ill, p. 603, sec. 3228. Refund of legacy tax on contingent in, terests. — The limitation provided...

American Annotated Cases

1916 - 1384 sivua
...in any -court for the recovery of any internal tax alleged to have been erroneously .or il: legally assessed or collected, or any penalty claimed to....been excessive or in any manner wrongfully collected, until an appeal shall have been duly made to the Commissioner of Internal Revenue according to the...

A Treatise on Federal Practice, Civil and Criminal, Including ..., Nide 1

Roger Foster - 1920 - 1184 sivua
...shall be maintained in any court for the recovery of any internal tax alleged to have been erroneously or illegally assessed or collected, or 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...

Statutes of the United States of America

United States - 1921 - 642 sivua
...alleged to have been erroneously etc., a collector dead! or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internalrevenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,...

Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 sivua
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,...

Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 sivua
...any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,...

The Federal Statutes Annotated: Containing All the Laws of the ..., Nide 4

United States - 1922 - 1028 sivua
...any internalrevenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without...wrongfully collected, under the internal-revenue laws, even if the claim exceeds $10,000, if the collector of internal-revenue by whom such tax, penalty,...




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