 Except as otherwise provided by law in the case of income, war-profits, excess-profits, estate, and gift taxes the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and...  Revenue Revision, 1932, Hearings ... Seventy-second Congress, 1st Session ... - Стр. 373авторы: United States. Congress. House. Committee on Ways and Means - 1932 - Страниц: 1237Полный просмотр - Подробнее о книге
 | George Sewall Boutwell - 1864 - Страниц: 352
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner P Vi -M i IT i ii; T nj Commissioner to wrongmlly collected, and also repay to collectors or deputy... | |
 | United States - 1866 - Страниц: 172
...tn^?dto°?efuand an^ *s hereby, authorized, on appeal to him made, to remit, retaxes illegally col- fund, and pay back all taxes . erroneously or illegally...penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount 26 or in any manner wrongfully collected,... | |
 | United States. Supreme Court - 1875 - Страниц: 732
...Internal Revenue Act of 1864 authorizes the Commissioner of Internal Revenue, on appeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or collected,* and the amended act of July 13th, 1866, declares that no suit shall he maintained for the recovery... | |
 | United States. Court of Claims - 1930 - Страниц: 854
...estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit,...in amount, or in any manner wrongfully collected; * * *. " § 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue... | |
 | Charles Noble Emerson - 1867 - Страниц: 410
...prescribed by the Secretary of the Treasury, shall be, and is hereby, authorized, on appeal to him made, to remit, refund, and pay back all taxes, erroneously....penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected,... | |
 | United States. Court of Claims - 1932 - Страниц: 800
...authorized the commissioner, subject to regulations prescribed by the Secretary of the Treasury, to refund and pay back all taxes erroneously or illegally...penalties collected without authority, and all taxes unjustly assessed or excessive in amount, or in any manner wrongfully collected. The provisions of... | |
 | United States. Court of Claims - 1925 - Страниц: 1070
...3220, Revised Statutes. This section provides a remedy for the taxpayer by authorizing the Commissioner to remit, refund, and pay back all taxes erroneously or illegally assessed or collected or in any manner wrongfully collected. Subsequent sections amend sections of the Revised Statutes relating... | |
 | United States - 1868 - Страниц: 1026
...illegally assessed or collected, all penalties collected without authority, and all taxes that shall appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected, and also repay to collectors or dep- Collectors to be uty collet-tors the full amount of such sums... | |
 | Frederick Charles Brightly - 1869 - Страниц: 680
...secretary of the treasury, shall be and is hereby authorized, on appeal to him made, Duties illegally to remit, refund and pay back all taxes erroneously or illegally assessed or collected, e*^rt'!ljnai' ** all penalties collected without authority, and all taxes that shall appear to be unjustly... | |
 | Lewis Hamilton Bond, United States. Circuit Court (6th Circuit) - 1872 - Страниц: 526
...refund, and pay back all duties erroneously or illegally assessed or collected, and all duties that shall appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected," etc. The power thus vested in the commissioner of revenue is to be exercised under the supervision... | |
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