 | United States. Congress. House. Committee on Agriculture - 1938 - 122 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... | |
 | 1915 - 668 str.
...thereon at the rate of 6 per cent, per annum from February 6th, 1915, until paid, all in accordance with the provisions of law in that regard and the regulations...the Treasury, established in pursuance 'thereof, and on or about the I7th day of May. 1915, the said Commissioner renTRUST COMPANIES acred a decision wherein... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 str.
...wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner, according to the provisions of law in that regard, and the regulations of the Secretary established in pursuance thereof. (2) TIME. — No such suit or proceeding shall be begun before the... | |
 | 1940 - 1806 str.
...excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with o received, which Is not so distributed. (e) Loss...provisions of subsection (b) (1) to (5), Inclusive, but such suit or proceeding may be maintained, whether or not such tax, penalty, or sum has been paid... | |
 | 1989 - 1028 str.
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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... 
