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" ... until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of the Secretary of the Treasury established in pursuance thereof... "
The Federal Reporter: Cases Argued and Determined in the Circuit and ... - Strana 187
1921
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 str.
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...regulations of the Secretary of the Treasury established hi pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Svazek 254

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1924 - 844 str.
...recovery of any tax alleged to have been illegally assessed "until appeal shall have been duly made to the Commissioner of Internal Revenue, according...the Commissioner has been had therein: Provided," etc. Regulations of the Secretary established a procedure and a form to be used in applications for...
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Treasury Decisions Under Internal Revenue Laws ..., Svazek 22,Vydání 2959–3111

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1924 - 406 str.
...have been erroneously or illegally assessed or collected * * * until appeal shall have been duly made to the Commissioner of Internal Revenue, according...thereof, and a decision of the commissioner has been had thereon: Provided, That if such decision is delayed more than six months from the date of such appeal,...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 str.
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 str.
...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 to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 str.
...or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof. No such suit or proceeding shall be begun before the expiration of six months from the date of filing...
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The Federal Reporter, Svazek 160

1908 - 1104 str.
...to have been excessive or In any manner wrongfully collected, until appeal shall have been duly made to the Commissioner of Internal Revenue, according...decision of the Commissioner has been had therein. * * * ' If that section applies to the oleomargarine act, and plaintiff has not complied therewith....
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The Federal Reporter, Svazek 234

1916 - 1096 str.
...or collected « » * until appeal shall have been duly made to the Commissioner of Internal Kevenue, according to the provisions of law in that regard,...pursuance thereof, and a decision of the Commissioner had been had therein : Provided, that if such decision is delayed more than six months from the date...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 str.
...or in any manner wrongfully collected until a claim333 for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, the remedy is a suit...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 str.
...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 to...of the Treasury established in pursuance thereof; but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid...
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