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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... "
Laws Relating to National Prohibition Enforcement - Sivu 117
tekijä(t) United States - 1923
Koko teos - Tietoja tästä kirjasta

Cases Decided in the Court of Claims of the United States, Nide 69

United States. Court of Claims - 1930 - 854 sivua
...erroneously or 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 a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according...

Cases Decided in the United States Court of Claims ... with Report ..., Nide 145

United States. Court of Claims, Audrey Bernhardt - 1959 - 820 sivua
...any internal revenue tax alleged to have been erroneously or illegally assessed or collected * * * or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Secretary or his 252 Opinion of the...

Cases Decided in the United States Court of Claims ... with Report ..., Nide 136

United States. Court of Claims, Audrey Bernhardt - 1957 - 904 sivua
...erroneously or 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 wrongfuly collected until a claim Jor refund or credit has been duly filed with the Commissioner, according...

Cases Decided in the United States Court of Claims ... with Report ..., Nide 113

United States. Court of Claims, Audrey Bernhardt - 1949 - 832 sivua
...illegally assessed or collected, or 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 internal-revenue laws, (i) if the claim does not exceed $10,000 or (ii) even if the claim...

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

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

Reports of Committees: 30th Congress, 1st Session - 48th Congress ..., Nide 1

United States. Congress. Senate - 1878 - 1084 sivua
...erroneously or 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...

Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1879 - 248 sivua
...or illegally assessed or collected, or of any penalty lecte«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...

The Federal Reporter, Nide 129

1904 - 1108 sivua
...erroneously or illegally assessed or collected, or of any penalty alleged to have been collected without authority or of any sum alleged to have been excessive,...two years next after the cause of action accrued." The plaintiff seeks in the amended petition to escape from this dilemma by pleading, in effect, that...

The Federal Reporter, Nide 143

1906 - 1052 sivua
...erroneously or 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 maiutsiined in any court, unless the same is brought within two years next after the cause of action...

The Federal Reporter: Cases Argued and Determined in the ..., Niteet 273–274

1921 - 2116 sivua
...erroneously or 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 mdde to the Commissioner of Internal Revenue, according to the provisions...




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