 | United States. Court of Claims - 1930 - 854 sivua
...time prescribed in such subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the commissioner has determined...shall be instituted in any court except — "(1) As provided in subdivision (e) of this section or in subdivision (i) of section 279 or in subdivision... | |
 | United States. Court of Claims - 1942 - 818 sivua
...of the tax for the taxable year for which the Commissioner has determined the deficiency should be made and no suit by the taxpayer for the recovery of any part of such tax should be instituted in any court, except as provided in subsection (e). Subsection (e) of section... | |
 | United States. Court of Claims - 1941 - 858 sivua
...prescribed in such subdivision, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any court, except — * * * (2) As to any amount collected in excess of an amount computed in accordance with the decision... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 sivua
...timely petition with the Tax Court, no refund in respect of the tax shall be allowed or made and no suit for the recovery of any part of such tax shall be instituted in any court. 21. The decedent was born October 3, 1862. He was therefore approximately 73 years of age when he signed... | |
 | United States. Court of Claims - 1940 - 760 sivua
...the board to be due for the year for which the Commissioner determined the deficiency and states that no suit by the taxpayer for the recovery of any part of such tax may be instituted in any court, except in the cases specified, none of which are applicable here. In... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sivua
...time prescribed in such subsection, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined...As to overpayments determined by a decision of the Board which has become final ; and (2) As to any amount collected in excess of an amount computed in... | |
 | George Edwin Holmes, Kingman Brewster, James Sterling Yard Ivins - 1927 - 978 sivua
...(b) or (g) has expired. subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined...shall be instituted in any court except — (1) As provided in subdivision (e) of this section or in subdivision (i) of section 279 or in subdivision... | |
 | Eric Louis Kohler - 1927 - 618 sivua
...time prescribed in such subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined...shall be instituted in any court except — (1) As provided in subdivision (e) of this section or in subdivision (i) of section 279 or in subdivision... | |
 | United States - 1928 - 1164 sivua
...the time prescribed in such section, no credit or refund in respect of the tax for the taxable year in respect of which the commissioner has determined...shall be instituted in any court except — (1) As provided in subdivision (e) of this section or in subdivision (i) of section 1051 or in subdivision... | |
 | United States - 1928 - 268 sivua
...time prescribed in such subdivision, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined...shall be instituted in any court except — (1) As provided in subdivision (e) of this section or in subdivision (i) of section 279 or in subdivision... | |
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Appeals within the time prescribed in such subsection, no credit or refund in respect of the tax for the taxable year in respect of which the Commissioner has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery... 
